797 Recovery under section 795: procedure etc
Corporation Tax Act 2009 (2009 c 4) | Legislation

797  Recovery under section 795: procedure etc

(1)     A notice served under section 795(2) may require the payment of the amount required to be paid by the notice within 30 days of the service of the notice.

(2)     The notice must state—

(a)     the amount of the tax referable to the degrouping charge (within the meaning

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