1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

26.5Loans to Participators, etc. TCA97 s438 Most loans to participators or their associates are deemed to be annual payments made under deduction of income tax but are not considered as charges u...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016