Part IIIIncome Tax, Corporation Tax and Capital Gains Tax
Chapter IIOther provisions
Groups and group relief
98Recovery of tax payable by non-resident company
(1)
Schedule 28 to this Act has effect with respect to the recovery of unpaid corporation tax payable by a company not resident in the United Kingdom.
(2)
The provisions of that Schedule have effect in relation to corporation tax for accounting periods ending on or after 1st April 2000.