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.