CLOSE COMPANIES. Any loans or advances made, or agreed to be made, by the Company within sections 455, 459 and 460 of CTA 2010 have been disclosed in the Disclosure Letter. 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 COMPANIES. 5.1 The Company is not and has not at any time been a close investment holding company within the meaning of section 34 CTA 2010.
CLOSE COMPANIES. 21.1 The Company is not, nor has it ever been, a close investment holding company within the meaning of section 13A ICTA.
CLOSE COMPANIES. The Company is not and has never been a close company within the terms of section 414 and 415 ICTA or sections 439 or 446 of the CTA 2010. 101
CLOSE COMPANIES. 22.1 The Company is a close company as defined in section 439 of the Tax Act but has never been a close investment-holding company as defined in section 34 of the Tax Act.
CLOSE COMPANIES. 4.1 The Company is not and has never been a close company within the meaning of Section 414 of the Taxes Act (close companies).
CLOSE COMPANIES. The Company is not, and has never been, a close company as defined in section 414 ICTA.
CLOSE COMPANIES. The Company is not and has not within the last six years been a close company within the meaning of sections 414 and 415 of ICTA 1988.
CLOSE COMPANIES. 23.4.1 Close company status The Company has at all times been a close company within the meaning of sections 414 and 415, ICTA 1988.
CLOSE COMPANIES. (a) No distribution within section 1064 of the CTA 2010 has been made by any Group Company since its Incorporation Date.
