Part 13 Close Companies (ss. 430-441)

Comparing proposed amendment...


	Chapter 1 Interpretation and general (ss. 430-435)
In force	430. Meaning of "close company".
In force	431. Certain companies with quoted shares not to be close companies.
In force	432. Meaning of "associated company" and "control".
In force	433. Meaning of "participator", "associate", "director" and "loan creditor".
In force	434. Distributions to be taken into account and meaning of "distributable income", "investment income", "estate income", etc.
In force	435. Information.
	Chapter 2 Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income (ss. 436-441)
In force	436. Certain expenses for participators and associates.
In force	436A. Certain settlements made by close companies.
In force	437. Interest paid to directors and directors' associates.
In force	438. Loans to participators, etc.
In force	438A. Extension of section 438 to loans by companies controlled by close companies.
In force	439. Effect of release, etc. of debt in respect of loan under section 438.
In force	440. Surcharge on undistributed investment and estate income.
In force	441. Surcharge on undistributed income of service companies.

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