Statute
Section 1107 — Corporation Tax Act 2010: Penalties
Text of the provision Official document
Penalties 1107 1 A person who fails to comply with section 1104(2) or (3) or section 1105(2) or (3) is liable to a penalty of £60 for each offence.
2 But, in respect of offences connected with any one distribution of dividends or interest, the total amount of any penalties imposed on a person under subsection (1) must not exceed £600.
Official source: legislation.gov.uk
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