Version Superseded: 28/02/2018
Point in time view as at 08/04/2010. This version of this provision has been superseded.
Corporation Tax Act 2010, Section 713 is up to date with all changes known to be in force on or before 26 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)This section applies if an officer of Revenue and Customs considers that—
(a)there has been a change in the ownership of a company (“Y”),
(b)any corporation tax has been assessed on Y or an associated company for an accounting period ending on or after the change,
(c)that tax remains unpaid at any time more than 6 months after it was assessed, and
(d)the condition in section 714 (the expectation condition) is met.
(2)A person who is linked to Y may be assessed by the officer and charged to an amount of corporation tax which does not exceed the amount remaining unpaid.
(3)A person assessed and charged under this section is to be assessed and charged in the name of the company (“T”) by which the tax remains unpaid.
(4)An assessment under this section is not out of time if it is made within 3 years from the date of the final determination of the liability of T to corporation tax for the accounting period mentioned in subsection (1)(b).
(5)For the meaning of “associated company”, see section 718.
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