{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-24.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/14/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "In this Schedule—\n“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;\n“company” has the meaning given in section 992 of ITA 2007;\n“corporation tax” includes any amount assessable or chargeable as if it were corporation tax;\n“HMRC” means Her Majesty's Revenue and Customs;\n“late payment interest” means interest under section 101 of FA 2009, or under or by virtue of Part 9 of TMA 1970, on amounts payable to HMRC;\n“late payment penalty” means a penalty under Schedule 56 to FA 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/14/paragraph/24",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}