[608O Notice requiring payment from person in same control group as taxpayer]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

[Recovery of tax from person in same control group]

[608O  Notice requiring payment from person in same control group as taxpayer]

[(1)     This section applies where—

(a)     an amount of income tax has been assessed on a person (“the taxpayer”) for a tax year by virtue of this Chapter, and

(b)     the whole or any part of that amount, or of any interest on that amount, is unpaid at the end of the period of 6 months after the relevant date.

(2)     A designated officer may give a notice

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