Chapter 2 defines “close company” and other expressions used in this Part.

Chapter 3 imposes a charge to tax in connection with loans or advances by close companies to participators.

Chapter 3A imposes a charge to tax in connection with other arrangements involving close companies and participators.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Chapter 4 contains a power to obtain information in connection with close companies.

For the meaning of “participator”, see section 454.