Crossheading Close companies
From legislation.gov.uk
Contents
- Section 1064 Certain expenses of close companies treated as distributions
- Section 1065 Exception for benefits treated as employment income etc
- Section 1066 Exception for certain transfers between UK resident companies
- Section 1067 Companies acting in concert or under arrangements
- Section 1068 Meaning of “participator” in sections 1064 to 1067
- Section 1069 Additional persons treated as participators