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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 77C
Secondary-liability notices
Section 77C sets out the contents and requirements of a secondary-liability notice that HMRC may serve on a petroleum licence holder to recover unpaid tax assessed on a non-UK resident.
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.