{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-77B",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-77B.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/77B",
  "kind": "section",
  "number": "77B",
  "heading": "Pre-conditions for serving secondary-liability notice",
  "text": "(1) Conditions A to E are the pre-conditions for the purposes of section 77C.\n(2) Condition A is that tax is assessed on a person not resident in the United Kingdom.\n(3) Condition B is that the tax is assessed in reliance on—\n(a) section 276 of the 1992 Act,\n(b) section 874 of ITTOIA 2005, or\n(c) section 1313 of CTA 2009.\n(4) Condition C is that the tax assessed is not tax under ITEPA 2003.\n(5) Condition D is that—\n(a) there is a licence to which the tax assessed is related (see section 77J for the meaning of tax related to a licence),\n(b) there is more than one licence to which the tax assessed is related, or\n(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.\n(6) Condition E is that the tax is not paid in full within 30 days after it becomes due and payable.\n(7) In this Part “licence” means a licence under Part 1 of the Petroleum Act 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/77B",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}