COM30100 - Background: company taxation overview: loans to participators - S455 CTA 2010 (formerly S419 ICTA 1988)

Under CTSA, S455 CTA 2010 (formerly S419 ICTA 1988) liabilities must be included in a company tax return. S455 tax is part of the calculation of tax payable by the company in its self assessment (Word 28KB), under Para 8 Sch 18 FA 1998.

For more information see COM53000 onwards.

For legislation applying to this subject, see COM30021.