# Finance Act 2010, Paragraph 35


(1) A taxable company which fails to comply with paragraph 34 is liable to a penalty of an amount not exceeding £3,000.
(2) Sections 100 to 102 of TMA 1970 apply to a penalty under this paragraph as they apply to a penalty under section 12B(5) of that Act.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.