Explanatory Notes

Corporation Tax Act 2010

2010 CHAPTER 4

3 March 2010

Introduction

Part 22: Miscellaneous provisions

Chapter 7: Recovery of unpaid corporation tax due from non–UK resident company
Section 974: Case in which this Chapter applies

2898.This section states when this Chapter applies. It is based on paragraph 1 of Schedule 28 to FA 2000.

2899.Subsection (2) defines “the taxpayer company” for the purposes of this Chapter.