Part 22 Miscellaneous provisions

Chapter 7 Recovery of unpaid corporation tax due from non-UK resident company

974 Case in which this Chapter applies
(1) This Chapter applies if—
(a) an amount of corporation tax has been assessed on a company for an accounting period,
(b) the whole or any part of that amount is unpaid at the end of the period of 6 months after the time when it became payable, and
(c) the company is non-UK resident.
(2) In this Chapter “the taxpayer company” means the company mentioned in subsection (1).