[109D Penalty for other persons if company fails to comply with section 109B]
Taxes Management Act 1970 (1970 c 9) | Legislation

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

[(1)     Subsection (5) applies if—

(a)     condition E is met, and

(b)     either of conditions F and G is met.

(2)     Condition E is that in relation to a company (“the migrating company”) any person (“P”) does or is party to the doing of any act which to P's knowledge amounts to or results in, or forms part of a series of acts which together amount to or result in, or will amount to or result in, the

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