United Kingdom CTA sections
Statute section
CTA section 439
Corporation Tax Act 2010 s.439 - Close company definition
Country
United Kingdom
Section
439
Updated
2026-05-20
Operative text
Corporation Tax Act 2010 section 439 defines a close company as a company under the control of five or fewer participators, or any number of participators who are also directors. Close-company status triggers a range of consequences including the loans-to-participators rules under CTA 2010 section 455.
Cross-references
CTA 2010 s.455
Related guides
Primary sources
- Corporation Tax Act 2010 s.439 - legislation.gov.ukVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.