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Legislation
Corporation Tax Act 2010

Chapter 7 Recovery of unpaid corporation tax due from non-UK resident company

  • Section 973 Introduction to Chapter
  • Section 974 Case in which this Chapter applies
  • Section 975 Meaning of “the relevant period”
  • Section 976 Meaning of “related company”
  • Section 977 Notice requiring payment of unpaid tax
  • Section 978 Time limit for giving notice
  • Section 979 Amount payable in consortium case
  • Section 980 Chapter 7: supplementary
  1. Chapter 7 · Recovery of unpaid corporation tax due from non-UK resident company
  2. Chapter 7: supplementary

Section 980 | Chapter 7: supplementary

From legislation.gov.uk

(1)A company that has paid an amount in pursuance of a notice under this Chapter may recover that amount from the taxpayer company.

(2)A payment in pursuance of a notice under this Chapter is not allowed as a deduction in calculating income, profits or losses for any tax purposes.

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