Section 973 | Introduction to Chapter

(1)This Chapter enables unpaid corporation tax due from a non-UK resident company to be recovered from a related company.

(2)See also Chapter 6 of Part 14 (recovery of unpaid corporation tax from a linked person in some cases where there is a change in the ownership of a company).

(3)In subsection (1) and the following provisions of this Chapter, “company” means any body corporate.

(4)For the meaning of “related company”, see section 976.