Paragraph 35B F1
The following persons may, by notice under paragraph 35E, be required to pay the unpaid tax—
(a)
any company that at any relevant time was a member of the same group as the acquiring company and was above it in the group structure,
(b)
any person who at any relevant time was a controlling director of the acquiring company or a company having control of the acquiring company.
Annotations
Textual amendments
- F1
Sch. 11 Pt. 4A inserted (1.4.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(21)(d) (with ss. 257-259 ); S.S.I. 2015/110 , art. 2(1)