[371UF Recovery of sum charged from other UK resident companies]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371UF  Recovery of sum charged from other UK resident companies]

[(1)     This section applies if a sum charged on a company (“the defaulting company”) at step 5 in section 371BC(1) as if it were an amount of corporation tax is not fully paid before the date on which it is due and payable in accordance with the Taxes Acts.

(2)     An officer of Revenue and Customs may

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