Part 13

Close Companies

  • Part 13-01-01Close Companies (objectives, implications for a company, definition and special provisions applicable)
  • Part 13-01-02Close Companies - Interpretation and General
  • Part 13-02-01Distributions - Interest paid to Directors
  • Part 13-02-02Illustrative Examples of Close Company Provisions
  • Part 13-02-03Company Charge to Income Tax on Loans to Participators
  • Part 13-02-04Section 438 TCA 1997 (Loans to Participators) and Preliminary Corporation Tax
  • Part 13-02-05
    Surcharge on certain Undistributed Income of Close Companies -Section 440 TCA 1997
    This manual is currently unavailable as it is being updated.
  • Part 13-02-06Surcharge on Undistributed Income of Service Companies (Section 441 TCA 1997)
  • Part 13-02-07Certain Settlements made by close companies (section 436A TCA 1997)