50 Loans to participators etc: rate of tax
Finance Act 2016 (2016 c 24) | Legislation

50  Loans to participators etc: rate of tax

(1)     In section 455 of CTA 2010 (charge to tax in case of loan to participator), in subsection (2), for “25% of the amount of the loan or advance” substitute “such percentage of the amount of the

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