Direct Tax Acts, Finance Act 2022
10 Connected personsFA96 s131(1) to (8); F(No. 3)A11 s1(2) and Sch1(7); FA14 s97 and Sch3(1)(a)
(1) In this section –
“close company” has the meaning assigned to it by Sections 430 and 431;
“comp...
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