Section 79: Close companies

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 78: Relationship between rules prohibiting and allowing deductions
- Section 80: Decommissioning relief agreements

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 5: Other provisions

Schedule 30 (which makes provision about close companies) has effect.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.