# Finance Act 2009, Paragraph 13G


(1) P is liable to a penalty under this paragraph of £100.
(2) In addition, a penalty period begins to run on the penalty date for the return.
(3) The penalty period ends with the day 12 months after the filing date for the return, unless it is extended under paragraph 13C(2)(c) or 13H(2)(c).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/13G (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-13G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.