»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp specific exceptions mentioned in (d) to (f) of CTM60105 may exclude a company from being a close company even if five or fewer persons, etc, can be shown on the tests in CTM60220 to control it. »Ê¹ÚÌåÓýappse exceptions are considered in more detail in CTM60270 to CTM60310.