415 Charge to tax under Chapter 6
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Chapter 6
Release of Loan to Participator in Close Company

415  Charge to tax under Chapter 6

(1)     Income tax is charged if—

(a)     a company [is or was chargeable to tax under section 455 of CTA 2010] (loans to participators in close companies etc) in respect of a loan or advance, and

(b)

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