ICTA definition
Examples of ICTA in a sentence
The Company is not, and has never been, a close company as defined in section 414 ICTA.
No securities (within the meaning of section 254(1), ICTA 1988) issued by the Company and remaining in issue at the date of this Agreement were issued in such circumstances that the interest payable thereon falls to be treated as a distribution under either sections 209(2)(d), 209(2)(da) or 209(2)(e), ICTA 1988, nor has the Company agreed to issue such securities in such circumstances.
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.
No distribution within section 418, ICTA 1988 has ever been made by the Company.
Such collections are to be made in accordance with regulations that are established by the I.C.T.A.