3(1)The Board may serve a notice on any company within paragraph 2(1) requiring it, within 30 days of the service of the notice, to pay—U.K.
(a)the amount of the unpaid tax, or
(b)in a consortium case, the appropriate proportion of that amount (see paragraph 5).
(2)The notice must state—
(a)the amount of corporation tax assessed on the taxpayer company for the accounting period in question that remains unpaid,
(b)the date when it first became payable, and
(c)the amount required to be paid by the company on which the notice is served.
(3)The notice has effect—
(a)for the purposes of the recovery from that company of the amount required to be paid and of interest on that amount, and
(b)for the purposes of appeals,
as if it were a notice of assessment and that amount were an amount of tax due from that company.
(4)In section 87A(3) of the M1Taxes Management Act 1970 (date from which interest runs in the case of an assessment of a company’s tax on another person)—
(a)after “In relation to corporation tax assessed" insert “ or treated as assessed ”, and
(b)after “Schedule 18 to the Finance Act 1998" insert “ or Schedule 28 of the Finance Act 2000 ”.