Finance Act 2010 Sch 1 para 35

Sch 1 para 35

(1) A taxable company which fails to comply with paragraph 34 is liable to a penalty of an amount not exceeding £3,000. (2) Sections 100 to 102 of TMA 1970 apply to a penalty under this paragraph as they apply to a penalty under section 12B(5) of that Act.

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