Statute
Section 109C — Taxes Management Act 1970: Penalty for company's failure to comply with section 109B
Text of the provision Official document
Penalty for company's failure to comply with section 109B 109C If a company ceases to be resident in the United Kingdom at a time before each of conditions A to D in section 109B is met, the company is liable to a penalty not exceeding the amount of tax—
a which is or will be payable by it in respect of periods beginning before that time, and b which has not been paid at that time.
Official source: legislation.gov.uk
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