In sections 109B to 109E, any reference to the tax payable by a company includes a reference to—
any amount which the company is liable to pay under section 77C (territorial extension of charge to tax),
any amount of tax which the company is liable to pay under regulations made under section 684 of ITEPA 2003 (PAYE),
any amount which the company is liable to pay under sections 61 and 62(1)(a) of the Finance Act 2004 (sub-contractors in the construction industry),
any income tax which the company is liable to pay in respect of payments within section 946 of ITA 2007 (collection of tax: deposit-takers, building societies and certain companies), and
any amount representing income tax which the company is liable to pay under section 966 of ITA 2007 (entertainers and sportsmen).
In sections 109B to 109E read in accordance with subsection (1), any reference to the tax payable by a company in respect of periods beginning before any particular time includes a reference to any interest—
on the tax so payable, or
on tax paid by the company in respect of such periods,
which the company is liable to pay in respect of periods beginning before or after that time.
In sections 109B to 109E "director", in relation to a company, is to be read in accordance with the following provisions—
section 67(1) and (2) of ITEPA 2003, and
section 452 of CTA 2010.
In sections 109B to 109E, any reference to a person having control of a company is to be read in accordance with sections 450 and 451 of CTA 2010.