Introduction Overview Overview
1327.This Chapter defines which companies are and are not to be close companies. It has the following structure.
	Sections 439 to 441 define “close company”.
	Sections 442 to 447 make exceptions to the rules in sections 439 to 441.
	Sections 448 to 454 define some expressions used in this Part and, in particular, in defining “close company”. These definitions are arranged in alphabetical order.