Related Commentary  

977(1)  An officer of Revenue and Customs may serve a notice on a related company requiring it, within 30 days of the service of the notice, to pay–

(a)in a case which is not a consortium case, the amount of the unpaid tax, or

(b)in a consortium case, the proportion of that amount found under section 979.

977(2)  The notice must state–

(a)the amount of corporation tax assessed on the taxpayer company for the accounting period in question that remains unpaid,

(b)the date when it first became payable, and

(c)the amount which is to be paid by the company on which the notice is served.

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