Introduction Overview Chapter 1: Introduction Section 672: Overview of Part
2075.This section introduces the Part. It is new.
2076.Subsection (6) signposts the Chapter on recovery of unpaid corporation tax due from non-UK resident companies. It is similar to Chapter 6, but is not located in this Part because it applies whether or not there is a change in company ownership.
2077.Subsection (7) signposts three important definitions.