# Finance Act 2012, Paragraph 24


In this Schedule—
“the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs;
“company” has the meaning given in section 992 of ITA 2007;
“corporation tax” includes any amount assessable or chargeable as if it were corporation tax;
“HMRC” means Her Majesty's Revenue and Customs;
“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;
“late payment penalty” means a penalty under Schedule 56 to FA 2009.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/14/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-14/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.