Related Commentary  Related HMRC Manuals

109F(1)  In sections 109B to 109E, any reference to the tax payable by a company includes a reference to–

(a)any amount which the company is liable to pay under section 77C (territorial extension of charge to tax),

(b)any amount of tax which the company is liable to pay under regulations made under section 684 of ITEPA 2003 (PAYE),

(c)any amount which the company is liable to pay under sections 61 and 62(1)(a) of the Finance Act 2004 (sub-contractors in the construction industry),

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.