Statute
Section 973 — Corporation Tax Act 2010: Introduction to Chapter
Text of the provision Official document
Introduction to Chapter 973 1 This Chapter enables unpaid corporation tax due from a non-UK resident company to be recovered from a related company.
2 See also Chapter 6 of Part 14 (recovery of unpaid corporation tax from a linked person in some cases where there is a change in the ownership of a company).
3 In subsection (1) and the following provisions of this Chapter, “ company ” means any body corporate.
4 For the meaning of “related company”, see section 976.
Official source: legislation.gov.uk
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