# Corporation Tax Act 2010, 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/973 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-973
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.