# Taxes Management Act 1970, Section 77B: Pre-conditions for serving secondary-liability notice


(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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/77B (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-77B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.