Part 22Miscellaneous provisions
Chapter 7Recovery of unpaid corporation tax due from non-UK resident company
973Introduction to Chapter
1
This Chapter enables unpaid corporation tax due from a non-UK resident company to be recovered from a related company.
2
See also Chapter 6 of Part 14 (recovery of unpaid corporation tax from a linked person in some cases where there is a change in the ownership of a company).
3
In subsection (1) and the following provisions of this Chapter, “company” means any body corporate.
4
For the meaning of “related company”, see section 976.