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Legislation

Corporation Tax Act 2010

Crossheading Exceptions to the charge to tax under section 455

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Section 456 Exceptions to the charge under section 455
Section 457 Section 456: meaning of “material interest in a company”

Chapter 3 Charge to tax in case of loan to participator
Crossheading Exceptions to the charge to tax under section 455

Crossheading Exceptions to the charge to tax under section 455

From legislation.gov.uk

Contents

Section 456 Exceptions to the charge under section 455
Section 457 Section 456: meaning of “material interest in a company”