Part 1 Relocation of Section 38 of, and Schedule 15 to, FA 1973
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

SCHEDULE 7 Miscellaneous Relocations

Section 371

Part 1 Relocation of Section 38 of, and Schedule 15 to, FA 1973

Taxes Management Act 1970 (c 9)

1

TMA 1970 is amended as follows.

2

After Part 7 insert—

“Part 7A
Holders of Licences Under the Petroleum Act 1998
Licence-holders' liabilities for tax assessed on non-UK residents
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,

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