Tax Act? give me 2 paragraph on this topic for seo ChatGPT said: Yes, small businesses can be affected by Section 1124 of the Corporation Tax Act 2010, which addresses the concept of “close companies” and their control. This section outlines how companies are deemed to be under the control of certain individuals or groups, particularly in family-run or closely held businesses. F... https://xactaccountants.co.uk/corporation-tax/