Direct Tax Acts, Finance Act 2013
438 Loans to participators, etc
CTA76 s98(1) to (7) and (9); FA83 s35; FA03 s45(1); FA08 s137 and Sch 6; F(No. 3)A11 s1(2) and Sch1(65)
(1) (a) Subject to this section, where a close company, ot...
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