# Corporation Tax Act 2010, 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).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/974 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-974
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.