{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-13",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-13.json",
  "legislation": "uksi/1998/3175",
  "legislation_title": "The Corporation Tax (Instalment Payments) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Penalty for unpaid tax",
  "text": "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—\n(a) the company, or a person acting on its behalf, deliberately or recklessly fails to pay the amount in question in accordance with these Regulations;\n(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).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Reg. 13 modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 16(9)(a)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Reg. 13 modified (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 14(9)(a)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "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)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Reg. 13 modified (with effect in accordance with s. 51 of the amending Act) by Finance Act 2022 (c. 3), s. 51(6)(a)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Reg. 13 modified (15.7.2026) by Taxation (Energy and Vehicles) Act 2026 (c. 26), s. 1(7)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 13 in force at 7.1.1999, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3175/regulation/13",
    "retrieved_at": "2026-10-29T11:12:31.336573+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}