Close Company. 8.9.1 The Company is a close company for Taxation purposes.
Close Company. The Company is and has since incorporation been a close company as defined in section 414 ICTA and is not and has at no time been a close investment holding company as defined in section 13A ICTA. No distribution within section 418 ICTA has been made or agreed to be made by the Company and no loans or payments within section 419 420 or 422 ICTA have been made or agreed to be made by the Company since incorporation.
Close Company. 8.10.1. The Company has never been a close company for the purposes of the Taxes Act.
Close Company. 8.1 The Company is not nor has it at any time been a close company (within the meaning of section 439 CTA 2010) in respect of any accounting period.
Close Company. 37.1 The Company is not nor has it ever been a close company as defined in ICTA 1988.
Close Company. The Company has at all times been a close company as defined by Sections 414 and 415 T.A. but has not in any accounting period beginning after 31 March 1989 been a close investment-holding company as defined in Section 13A T.A. No distribution within the meaning of Section 418 T.A. has been made by the Company; since the Accounts Date any outstanding loans or advances made or agreed to be made by the Company within Sections 419 and 420 or 422 T.A. have been disclosed in the Disclosure Letter and the Company has not released or written off or agreed to release or write off the whole or any part of any such loans or advances.
Close Company. No member of the Group is or has ever been a close company as defined in ICTA 1988.
Close Company. 36.1 The Company is a close company as defined in Tax Act.
Close Company. 8.1 No Group Company is or ever has been a close investment holding company for the purposes of section 34 CTA 2010.
Close Company. The Company is not, nor has it been in respect of any accounting period ended within six years prior to the date of signing of this Agreement, a close company within section 414 of the ICTA 1988 or within section 430 of the TCA.
