Tax & Duty Manuals - Section 16
Income Tax Capital Gains Tax Corporation Tax
Part 13
Part 13-01-01 (PDF, 37 KB) - Close Companies (objectives, implications for a company, definition and special provisions applicable)- Part 13-01-02 (PDF, 104 KB) - Close Companies: Interpretation and General
- Part 13-02-01 (PDF, 61 KB) - Distributions - Interest paid to directors
- Part 13-02-02 (PDF, 94 KB) - Examples of what constitutes a Close Company or not (Tax Instruction 13.1.2 refers)
- Part 13-02-03 (PDF, 44 KB) - Loans to Participators [section 438 TCA 1997]
- Part 13-02-04 (PDF, 25 KB) - Section 438 TCA 1997 [Loans to Participators] and Preliminary Corporation Tax
- Part 13-02-05 (PDF, 110 KB) - Surcharge on certain Undistributed Income of Close Companies [Section 440 TCA 1997
- Part 13-02-06 (PDF, 42 KB) - Surcharge on Undistributed Income of Service Companies [Section 441 TCA 1997]
- Part 13-02-07 (PDF, 19 KB) - Certain Settlements made by close companies [section 436A TCA 1997]
Close Companies