Taxes Consolidation Act, 1997 (Number 39 of 1997)
1074Penalties for failure to give notice of liability to corporation tax.
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
Substituted by F(No.2)A08 sched5(part2)(1)(ao)(i). The enactments specified in Schedule 5 are amended or repealed to the extent and manner specified in that Schedule and, unless the contrary is stated, shall come into effect after 24 December 2008.