Related Commentary  Related HMRC Manuals

970(1)  The obligations and liabilities of a non-UK resident company are to be treated, for the purposes of the enactments to which this Chapter applies, as if they were also the obligations and liabilities of its UK representative.

970(2)  Subsection (3) applies if–

(a)the UK representative of a non-UK resident company discharges an obligation or liability that corresponds to one to which the non-UK resident company is subject, or

(b)a non-UK resident company discharges an obligation or liability that corresponds to one to which its UK representative is subject.

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