Paragraph 42B F1

The following persons may, by notice under paragraph 42E, be required to pay the unpaid tax—

(a)

the seller,

(b)

any company that at any relevant time was a member of the same group as the buyer and was above it in the group structure,

(c)

any person who at any relevant time was a controlling director of the buyer or a company having control of the buyer.

Annotations

F1: Sch. 10 Pt. 3A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(20)(b) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)