{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-973",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-973.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/973",
  "kind": "section",
  "number": "973",
  "heading": "Introduction to Chapter",
  "text": "(1) This Chapter enables unpaid corporation tax due from a non-UK resident company to be recovered from a related company.\n(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).\n(3) In subsection (1) and the following provisions of this Chapter, “company” means any body corporate.\n(4) For the meaning of “related company”, see section 976.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/973",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}