Statute
Section 974 — Corporation Tax Act 2010: Case in which this Chapter applies
Text of the provision Official document
Case in which this Chapter applies 974 1 This Chapter applies if—
a an amount of corporation tax has been assessed on a company for an accounting period, b the whole or any part of that amount is unpaid at the end of the period of 6 months after the time when it became payable, and c the company is non-UK resident.
2 In this Chapter “ the taxpayer company ” means the company mentioned in subsection (1).
Official source: legislation.gov.uk
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