795 Recovery of charge from another group company or controlling director
Corporation Tax Act 2009 (2009 c 4) | Legislation

795  Recovery of charge from another group company or controlling director

(1)     This section applies if—

(a)     a company (“A”) is liable to a degrouping charge,

(b)     an amount of corporation tax has been assessed on A for the relevant accounting period, and

(c)     the whole or part of that amount is unpaid at the end of the period of 6 months after the time when it became

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