Recovery of group relief from another group company or controlling director
13
(1) This paragraph applies where—
(a) tax is chargeable under paragraph 8 (withdrawal of group relief),
(b) the amount so chargeable has been finally determined, and
(c) the whole or part of the amount so chargeable is unpaid 6 months after the date on which it became payable.
(2) The following persons may, by notice under paragraph 14, be required to pay the unpaid tax (together with any interest payable)—
(a) the seller;
(b) any company that at any relevant time was a member of the same group
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