Chapter 3 Charge to tax in case of loan to participator
From legislation.gov.uk
Contents
- Crossheading Charge to tax in case of loan to participator
- Crossheading Exceptions to the charge to tax under section 455
- Crossheading Relief in case of repayment or release of loan
- Crossheading Loan treated as made to participator
- Crossheading Loan treated as made by close company
- Crossheading Taxation of debtor on release of loan to trustees of settlement which has ended