Section 974 | Case 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).