{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-25",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-25.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/4/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "(1) Section 565 (which defines the amount to be charged to corporation tax where there is a breach of the condition in section 530) is amended as follows.\n(2) In subsections (2) and (3), in the definition of “D”—\n(a) for “on or before” substitute “ within ”,\n(b) in paragraph (a) for “filing date referred to in” substitute “ deadline set by ”, and\n(c) in paragraph (b) for “date specified” substitute “ deadline set ”.\n(3) After subsection (3) insert—\n“(4) The definition of “D” in subsections (2) and (3) needs to be read with section 530A (so far as applicable).”",
  "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/4/paragraph/25",
    "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."
}