974Case in which this Chapter appliesU.K.
This
adran has no associated
Nodiadau Esboniadol
(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).