970Obligations and liabilities in relation to corporation tax
(1)The obligations and liabilities of a non-UK resident company are to be treated, for the purposes of the enactments to which this Chapter applies, as if they were also the obligations and liabilities of its UK representative.
(2)Subsection (3) applies if—
(a)the UK representative of a non-UK resident company discharges an obligation or liability that corresponds to one to which the non-UK resident company is subject, or
(b)a non-UK resident company discharges an obligation or liability that corresponds to one to which its UK representative is subject.
(3)The corresponding obligation or liability—
(a)of the non-UK resident company (in a case within subsection (2)(a)), or
(b)of the UK representative (in a case within subsection (2)(b)),
is discharged.
(4)A non-UK resident company is bound, as if they were its own, by acts or omissions of its UK representative in the discharge of the obligations and liabilities imposed on the UK representative by this section.
(5)This section is subject to section 971.