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).