Recovery of reconstruction or acquisition relief from another group company or controlling director
8
(1) This paragraph applies where—
(a) tax is chargeable under paragraph 5 or 7 (withdrawal of reconstruction or acquisition 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 9, be required to pay the unpaid tax (together with any interest payable)—
(a) any company that at any relevant time was a member of the same group as the acquiring
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