[109 Corporation tax on close company in connection with loans [or benefits] to participators, etc]
Taxes Management Act 1970 (1970 c 9) | Legislation

[109  Corporation tax on close company in connection with loans [or benefits] to participators, etc]

[(1)     The provisions of [sections 455 to 459 [and 464A and 464B] of CTA 2010] (charge of tax in connection with loans [or benefits] to participators etc.) directing that tax be assessed and recoverable as if it were an amount of corporation tax shall be taken as applying, subject to the provisions of the Taxes Act, and to any necessary modifications, all enactments applying generally to corporation tax, including those relating to the assessing, collecting and receiving of corporation tax, those conferring or regulating a right of appeal and those concerning administration, penalties, interest on unpaid

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