This section has no associated Explanatory Notes
2(1)This Part of this Schedule applies if—U.K.
(a)an amount of diverted profits tax has been charged on a company for an accounting period,
(b)the whole or any part of that amount is unpaid at the end of the due and payable date, and
(c)the company is non-UK resident.
(2)In this Part of this Schedule “the taxpayer company” means the company mentioned in sub-paragraph (1).