Taxes Consolidation Act, 1997
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Penalties for failure to give notice of liability to corporation tax. [CTA76 s142(2)] |
1074.—Where a company fails to give a notice which it is required to give under section 883 — | |
(a) the company shall be liable to a penalty of £500 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £50 for each day on which the failure so continues, and | ||
(b) the secretary of the company shall be liable to a separate penalty of £100. |