Section 109F — Taxes Management Act 1970: Interpretation of sections 109B to 109E

Interpretation of sections 109B to 109E 109F 1 In sections 109B to 109E, any reference to the tax payable by a company includes a reference to—

a any amount which the company is liable to pay under section 77C (territorial extension of charge to tax),

b any amount of tax which the company is liable to pay under regulations made under section 684 of ITEPA 2003 ( PAYE ),

c any amount which the company is liable to pay under sections 61 and 62(1)(a) of the Finance Act 2004 (sub-contractors in the construction industry),

d any income tax which the company is liable to pay in respect of payments within section 946 of ITA 2007 (collection of tax: deposit-takers, building societies and certain companies),

and e any amount representing income tax which the company is liable to pay under section 966 of ITA 2007 (entertainers and sportsmen).

2 In sections 109B to 109E read in accordance with subsection (1), any reference to the tax payable by a company in respect of periods beginning before any particular time includes a reference to any interest—

a on the tax so payable, or b on tax paid by the company in respect of such periods, which the company is liable to pay in respect of periods beginning before or after that time.

3 In sections 109B to 109E “ director ”, in relation to a company, is to be read in accordance with the following provisions—

a section 67(1) and (2) of ITEPA 2003, and b section 452 of CTA 2010.

4 In sections 109B to 109E, any reference to a person having control of a company is to be read in accordance with sections 450 and 451 of CTA 2010.