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Changes over time for: Section 977


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Section 977 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
977Notice requiring payment of unpaid taxU.K.
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adran has no associated
Nodiadau Esboniadol
(1)An officer of Revenue and Customs may serve a notice on a related company requiring it, within 30 days of the service of the notice, to pay—
(a)in a case which is not a consortium case, the amount of the unpaid tax, or
(b)in a consortium case, the proportion of that amount found under section 979.
(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 which is 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 this Chapter “consortium case” means a case where the related company is not within section 976(1)(a).
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