CTM61500 - Close companies: loans to participators: contents
See also CTM61000 onwards where a loan is made to a person who is the settlor (or spouse of the settlor) of a settlement and the settlement has any interest in the shares or loan capital of the company.
| CTM61505 | General |
| CTM61510 | Meaning of ‘individual’ |
| CTM61515 | Partnerships |
| CTM61520 | Business of lending money |
| CTM61525 | To employee benefit trusts |
| CTM61530 | Company insolvent and loan irrecoverable |
| CTM61535 | Extended meaning of loan |
| CTM61540 | Exclusion of certain loans |
| CTM61550 | Aggregating accounts |
| CTM61560 | Material interest |
| CTM61600 | Examination of accounts |
| CTM61605 | Repayment of - general |
| CTM61610 | Repayment of - date relief is due |
| CTM61615 | Repayment of - bed and breakfasting |
| CTM61620 | Repayment of - how relief is given |
| CTM61625 | Repayment of - permanent notes |
| CTM61630 | Release or writing-off of loan or advance |
| CTM61640 | Death of recipient |
| CTM61650 | Termination of a trust |
| CTM61670 | Indirect loans |
| CTM61680 | Indirect loans - exceptions |
| CTM61690 | By controlled companies |
| CTM61700 | Companies controlled by a close company |
| CTM61710 | Acquisition of control of company |
| CTM61720 | Two or more close companies |
| CTM61730 | Arrangements not caught |
| CTM61740 | Treating loan as made by another company |
| CTM61750 | Submissions to Head Office |
| CTM61790 | Assessments |
