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Company loan to directors SIPP - S419 issue?

A company has made a loan to a SIPP, the SIPP is in the personal names of two of the directors.

Does this transaction need to be treated as a S419 type transaction.

Also, are there any special reporting requirements to be disclosed in the accounts?

Appreciate any and all assistance.

Robbie

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29th Jul 2010 16:55

Response?

I am also interested in this response, although I believe it's now an S455 charge under CTA 2010

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