Defined term

“close company”

Defined in 12 Acts and 2 statutory instruments.

  1. Corporation Tax Act 2010 Act 3 definitions
  2. Finance Act 2003 Act 2 definitions
  3. Income Tax Act 2007 Act 5 definitions
  4. Inheritance Tax Act 1984 Act 8 definitions
  5. Value Added Tax Act 1994 Act 2 definitions

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.