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Finance Act 1998

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This is the original version (as it was originally enacted).

Excuse for late delivery of return

19A company is not liable to a penalty under paragraph 17 (flat rate penalty) if—

(a)the period for which the return is required is one for which the company is required to deliver accounts under the [1985 c. 6.] Companies Act 1985, and

(b)the return is delivered no later than the last day for the delivery of those accounts to the registrar of companies.

In relation to a company registered in Northern Ireland, for the reference in paragraph (a) to the [1985 c. 6.] Companies Act 1985 substitute a reference to the [S.I. 1986/1032 (N.I. 6).] Companies (Northern Ireland) Order 1986.

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