Section 77B | Pre-conditions for serving secondary-liability notice

(1)Conditions A to E are the pre-conditions for the purposes of section 77C.

(2)Condition A is that tax is assessed on a person not resident in the United Kingdom.

(3)Condition B is that the tax is assessed in reliance on—

(a)section 276 of the 1992 Act,

(b)section 874 of ITTOIA 2005, or

(c)section 1313 of CTA 2009.

(4)Condition C is that the tax assessed is not tax under ITEPA 2003.

(5)Condition D is that—

(a)there is a licence to which the tax assessed is related (see section 77J for the meaning of tax related to a licence),

(b)there is more than one licence to which the tax assessed is related, or

(c)there is a licence, or more than one licence, to which part of the tax assessed is related but in addition part of the tax assessed is not related to any licence.

(6)Condition E is that the tax is not paid in full within 30 days after it becomes due and payable.

(7)In this Part “licence” means a licence under Part 1 of the Petroleum Act 1998.