Section 795 — Corporation Tax Act 2009: Recovery of charge from another group company or controlling director

Recovery of charge from another group company or controlling director 795 1 This section applies if—

a a company (“A”) is liable to a degrouping charge, b an amount of corporation tax has been assessed on A for the relevant accounting period, and c the whole or part of that amount is unpaid at the end of the period of 6 months after the time when it became payable.

2 An officer of Revenue and Customs may serve a notice on the persons to whom this subsection applies (see subsections (3) and (4)) requiring them to pay the lesser of—

a the amount of corporation tax referable to the degrouping charge (see section 796(2)), or b the amount that remains unpaid of the corporation tax payable for the relevant accounting period by A.

3 If A was a member of a group at the relevant time, subsection (2) applies to—

a a company that was at that time the principal company of the group, and b any other company that at any time in the period of 12 months ending with the relevant time—

i was a member of that group, and ii owned the relevant asset or any part of it.

4 If at the relevant time A is not UK resident ... , subsection (2) applies to any person who is a controlling director—

a of A, b of a company that has control of A, c of a company that had control of A within the period of 12 months ending with the relevant time, or was such a controlling director during that period.

5 Section 796 applies for the interpretation of this section and in that section references to “A” must be read in accordance with this section.