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Regulation 13 Penalty for unpaid taxI1C1C2C3C4C5C6C7C8

United Kingdom

The circumstances prescribed for the purposes of section 59E(4) of the Management Act (penalty not exceeding twice the amount of interest charged by virtue of regulation 7 on any unpaid amount in respect of the total liability of a company for an accounting period) are where—

(a)

the company, or a person acting on its behalf, deliberately or recklessly fails to pay the amount in question in accordance with F1these Regulations;

(b)

the company, or a person acting on its behalf, fraudulently or negligently makes a claim for repayment of an amount under regulation 6(2).

Annotations

Textual amendments

F1

Words in reg. 13 substituted (1.4.2019) by The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017 (S.I. 2017/1072), regs. 1(1), 15(2) (with reg. 1(2))

Modifications

C1

Reg. 13 modified (with application in accordance with s. 119(6) of the amending Act) by Finance Act 2014 (c. 26), s. 119(11)(a)

C2

Reg. 13 modified (with application in accordance with Sch. 26 para. 13(1) of the amending Act) by Finance Act 2014 (c. 26), Sch. 26 para. 13(6)(a) (with Sch. 26 para. 13)

C3

Reg. 13 modified (with application in accordance with s. 76(6)-(12) of the amending Act) by Finance Act 2015 (c. 11), s. 76(10)(a)

C4

Reg. 13 modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 16(9)(a)

C5

Reg. 13 modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 14(9)(a)

C6

Reg. 13 modified (with application in accordance with Sch. 2 para. 1(4) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 2 para. 1(8)(a)

C7

Reg. 13 modified (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 51(6)(a)

C8

Reg. 13 modified (15.7.2026) by Taxation (Energy and Vehicles) Act 2026 (c. 26), s. 1(7)

Commencement

I1

Reg. 13 in force at 7.1.1999, see reg. 1(1)