Chapter 2 – Additional matters to be treated as distributions, charges to tax in respect of certain loans and surcharges on certain undistributed income (ss 436-441)

Contents

Section 436 – Certain expenses for participators and associates [TCA 1997 s 436] Section commentary
Section 436A – Certain settlements made by close companies [TCA 1997 s 436A] Section commentary
Section 437 – Interest paid to directors and directors' associates [TCA 1997 s 437] Section commentary
Section 438 – Loans to participators, etc [TCA 1997 s 438] Section commentary
Section 438A – Extension of section 438 to loans by companies controlled by close companies [TCA 1997 s 438A] Section commentary
Section 439 – Effect of release, etc of debt in respect of loan under section 438 [TCA 1997 s 439] Section commentary
Section 440 – Surcharge on undistributed investment and estate income [TCA 1997 s 440] Section commentary
Section 441 – Surcharge on undistributed income of service companies [TCA 1997 s 441] Section commentary

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