Part 22Miscellaneous provisions
Chapter 7Recovery of unpaid corporation tax due from non-UK resident company
974Case in which this Chapter applies
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).