Part 10

Close companies
CHAPTER 3B

Repayments and return payments

Treatment of certain repayments and return payments
464C.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 10 applied (with modifications) (6.4.2014) by National Insurance Contributions Act 2014 (c. 7), s. 8, Sch. 1 Pt. 1
Pt. 10 Ch. 3B omitted (30.10.2024) by virtue of Finance Act 2025 (c. 8), s. 81(3)(b)(4)