# The Corporation Tax (Instalment Payments) Regulations 1998, Regulation 13: Penalty for unpaid tax

Extent: E+W+S+N.I.

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 these 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).

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Source: https://www.legislation.gov.uk/uksi/1998/3175/regulation/13 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.