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

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Finance Act 2013
- Section 229: Corporation tax: deferral of payment of exit charge
- Section 231: Overpayment relief: generally prevailing practice exclusion and EU law

Part 6: Other provisions

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

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.