Point in time view as at 31/01/2013.
Corporation Tax Act 2010, Section 974 is up to date with all changes known to be in force on or before 04 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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).
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