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Corporation Tax: loans to participators, trustees of charitable trusts

This legislation is about loans or advances made to participators on or after 25 November 2015.

Last fetched 04 May 2026 · gov.uk

Documents

Draft explanatory notesapplication/pdf Corporation Tax: loans to participators, trustees of charitable trusts Draft clauseapplication/pdf

At a glance

TypePolicy paper

First published25 Nov 2015

Last updated25 Nov 2015

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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