Taxes Management Act 1970 section 109D

Penalty for other persons if company fails to comply with section 109B

Section 109D imposes penalties on individuals and companies who cause or contribute to a company leaving UK tax residence before it has met the outstanding tax obligations set out in section 109B.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.