xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
(1)This section applies if a company (“A”) is assessed to tax under this Part in respect of consideration receivable by another person (“B”).
(2)Consideration is not regarded as having become receivable by B for this purpose until B can effectively enjoy or dispose of it.
(3)A is entitled to recover from B any part of the tax which A has paid.
(4)If any part of the tax remains unpaid at the end of the period of 6 months beginning with the date when it became due and payable, it is recoverable from B as if B were the company assessed.
(5)Subsection (4) does not affect the right to recover the tax from A.