- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
18(1)A company which is required to deliver a company tax return for an accounting period and fails to do so—
(a)within 18 months after the end of that period, or
(b)if the filing date is later than that, by the filing date,
is liable to a tax-related penalty under this paragraph.
This is in addition to any flat-rate penalty under paragraph 17.
(2)The penalty is—
(a)10 per cent. of the unpaid tax, if the return is delivered within two years after the end of the period for which the return is required, and
(b)20 per cent. of the unpaid tax, in any other case.
(3)The “unpaid tax” means the amount of tax payable by the company for the accounting period for which the return was required which remains unpaid on the date when the liability to the penalty arises under sub-paragraph (1).
(4)In determining that amount no account shall be taken of any relief under section 419(4) of the Taxes Act 1988 (relief in respect of repayment, etc. of loan) which is deferred under subsection (4A) of that section.
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Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
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