COM33013 - Background: typical case examples: legislation
»Ê¹ÚÌåÓýapp table below gives a brief explanation of what the legislation relevant to this subject contains
Section |
Explanation |
87A TMA 1970 |
Interest is charged from the normal due date to the date of payment |
455 CTA 2010 (formerly S419 ICTA 1988) |
Liability on close company loans and advances to participators |
747 ICTA 1988 |
Tax on profits of controlled foreign companies |
Para 3 Schedule 18 FA 1998 |
Specifies the form and content of the CTSA return to be submitted for CT purposes |