[77B Pre-conditions for serving secondary-liability notice]
Taxes Management Act 1970 (1970 c 9) | Legislation

[Part 7A Holders of Licences Under the Petroleum Act 1998]

[Licence-holders' liabilities for tax assessed on non-UK residents]

[77B  Pre-conditions for serving secondary-liability notice]

[(1)     Conditions A to E are the pre-conditions for the purposes of section 77C.

(2)     Condition A is that tax is assessed on a person

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