SCHEDULES
SCHEDULE 16Recovery of unpaid diverted profits tax due from non-UK resident company
PART 2Recovery of diverted profits tax from related companies
Meaning of “the relevant period”
3
In this Part of this Schedule “the relevant period”, in relation to an amount of unpaid diverted profits tax for an accounting period of the taxpayer company, means the period—
a
beginning 12 months before the start of the accounting period, and
b
ending when the unpaid tax became payable.