Taxes Consolidation Act, 1997 (as amended up to and including Finance Act 2019)
- Section 430 — Meaning of “close company”.
- Section 431 — Certain companies with quoted shares not to be close companies.
- Section 432 — Meaning of “associated company” and “control”.
- Section 433 — Meaning of “participator”, “associate”, “director” and “loan creditor”.
- Section 434 — Distributions to be taken into account and meaning of “distributable income”, “investment income”, “estate income”, etc.
- Section 435 — Information.
- Section 436 — Certain expenses for participators and associates.
- Section 436A — Certain settlements made by close companies.
- Section 437 — Interest paid to directors and directors’ associates.
- Section 438 — Loans to participators, etc.
- Section 438A — Extension of section 438 to loans by companies controlled by close companies.
- Section 439 — Effect of release, etc. of debt in respect of loan under section 438.