[109F Interpretation of sections 109B to 109E]
Taxes Management Act 1970 (1970 c 9) | Legislation

[109F  Interpretation of sections 109B to 109E]

[(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)

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