Introduction Details of the Schedule Part 2 Paragraph 2
14.Subparagraph (1) applies the Schedule where an amount of diverted profits tax has been charged on a non-UK resident company for an accounting period and the whole or any part of that amount is unpaid at the end of the due and payable date.
15.Subparagraph (2) defines “the taxpayer company” for the purposes of Part 2 of the Schedule as the non-UK resident company described in subparagraph (1).