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Legislation
Finance Act 2013

Crossheading Payment

  • 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
  1. Payment
  2. Penalties: late filing, late payment and errors

Section 230 | Penalties: late filing, late payment and errors

From legislation.gov.uk

Schedule 50 contains provision for, and in connection with, penalties for late filing, late payment and errors.

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