419 Loans and advances to persons who die
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

419  Loans and advances to persons who die

(1)     This section applies if—

(a)     a loan or advance is made to a person who dies,

(b)     a company [is or was chargeable to tax under section 455 of CTA 2010 (charge to tax in case of loan to participator)]

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