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Legislation
Corporation Tax Act 2010

Crossheading Close companies

  • 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
  1. Close companies
  2. Meaning of “participator” in sections 1064 to 1067

Section 1068 | Meaning of “participator” in sections 1064 to 1067

From legislation.gov.uk

(1)In sections 1064 to 1067 “participator” has the same meaning as in Part 10 (see section 454).

(2)Section 1069 extends the meaning given by subsection (1).

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