SCHEDULES
SCHEDULE 28Recovery of tax payable by non-resident company
Introduction
1
This Schedule applies where—
a
an amount of corporation tax has been assessed on a company (“the taxpayer company”) for an accounting period,
b
the whole or any part of that amount is unpaid at the end of the period of six months after the time when it became payable, and
c
that company is not resident in the United Kingdom.