Conditions A to E are the pre-conditions for the purposes of section 77C.
Condition A is that tax is assessed on a person not resident in the United Kingdom.
Condition B is that the tax is assessed in reliance on—
section 276 of the 1992 Act,
section 874 of ITTOIA 2005, or
section 1313 of CTA 2009.
Condition C is that the tax assessed is not tax under ITEPA 2003.
Condition D is that—
there is a licence to which the tax assessed is related (see section 77J for the meaning of tax related to a licence),
there is more than one licence to which the tax assessed is related, or
there is a licence, or more than one licence, to which part of the tax assessed is related but in addition part of the tax assessed is not related to any licence.
Condition E is that the tax is not paid in full within 30 days after it becomes due and payable.
In this Part "licence" means a licence under Part 1 of the Petroleum Act 1998.