https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm98220
CTM98220 - CTSA: Loans to participators: Claims to relief - Action to take - HMRC internal manual -...
https://www.merriam-webster.com/thesaurus/participators
PARTICIPATORS Synonyms: 21 Similar and Opposite Words | Merriam-Webster Thesaurus
Synonyms for PARTICIPATORS: participants, players, actors, partners, partakers, sharers, parties, helpers; Antonyms of PARTICIPATORS: observers,...
opposite wordsmerriam webstersynonymssimilarthesaurus