# Finance Act 1998, Paragraph 19


A company is not liable to a penalty under paragraph 17 (flat rate penalty) if—
(a) the period for which the return is required is one for which the company is required to deliver accounts under the Companies Act 2006, and
(b) the return is delivered no later than the last day for the delivery of those accounts to the registrar of companies.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/schedule/18/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-1998/schedule-18/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.