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Legislation

Finance Act 2013

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Section 229 Corporation tax: deferral of payment of exit charge
Section 230 Penalties: late filing, late payment and errors
Section 231 Overpayment relief: generally prevailing practice exclusion and EU law
Section 232 Overpayment relief: time limit for claims

PART 6 Other provisions
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From legislation.gov.uk

Contents

Section 229 Corporation tax: deferral of payment of exit charge
Section 230 Penalties: late filing, late payment and errors
Section 231 Overpayment relief: generally prevailing practice exclusion and EU law
Section 232 Overpayment relief: time limit for claims