Part IIU.K. Income Tax, Corporation Tax and Capital Gains Tax

CHAPTER IU.K. General

InterestU.K.

F148 Close company loans: material interest.U.K.

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Textual Amendments

F1S. 48 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)