376 Interpretation of section 375
Corporation Tax Act 2009 (2009 c 4) | Legislation

376  Interpretation of section 375

(1)     For the purposes of section 375 and this section, [Chapter 2 of Part 10 of CTA 2010 (meaning of “close company”) applies with the omission of section 442(a) (exclusion of non-resident companies)].

(2)     A person who is a participator in a company which controls another company is treated for the purposes of section 375 and this section as being a participator in that other company also.

(3)     Subject

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