Section 77B Pre-conditions for serving secondary-liability noticeF1

(1)

Conditions A to E are the pre-conditions for the purposes of section 77C.

(2)

Condition A is that tax is assessed on a person not resident in the United Kingdom.

(3)

Condition B is that the tax is assessed in reliance on—

(a)

section 276 of the 1992 Act,

(b)

section 874 of ITTOIA 2005, or

(c)

section 1313 of CTA 2009.

(4)

Condition C is that the tax assessed is not tax under ITEPA 2003.

(5)

Condition D is that—

(a)

there is a licence to which the tax assessed is related (see section 77J for the meaning of tax related to a licence),

(b)

there is more than one licence to which the tax assessed is related, or

(c)

there is a licence, or more than one licence, to which part of the tax assessed is related but in addition part of the tax assessed is not related to any licence.

(6)

Condition E is that the tax is not paid in full within 30 days after it becomes due and payable.

(7)

In this Part “licence” means a licence under Part 1 of the Petroleum Act 1998.

Annotations

Textual amendments

F1: Pt. 7A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 2 (with Sch. 9 paras. 1-9, 22)