Section 77B — Taxes Management Act 1970: Pre-conditions for serving secondary-liability notice

Pre-conditions for serving secondary-liability notice 77B 1 Conditions A to E are the pre-conditions for the purposes of section 77C.

2 Condition A is that tax is assessed on a person not resident in the United Kingdom.

3 Condition B is that the tax is assessed in reliance on—

a section 276 of the 1992 Act, b section 874 of ITTOIA 2005, or c section 1313 of CTA 2009.

4 Condition C is that the tax assessed is not tax under ITEPA 2003.

5 Condition D is that—

a there is a licence to which the tax assessed is related (see section 77J for the meaning of tax related to a licence),

b there is more than one licence to which the tax assessed is related, or c there is a licence, or more than one licence, to which part of the tax assessed is related but in addition part of the tax assessed is not related to any licence.

6 Condition E is that the tax is not paid in full within 30 days after it becomes due and payable.

7 In this Part “ licence ” means a licence under Part 1 of the Petroleum Act 1998.