# Finance Act 2012, Paragraph 25


(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.
(2) In subsections (2) and (3), in the definition of “D”—
(a) for “on or before” substitute “ within ”,
(b) in paragraph (a) for “filing date referred to in” substitute “ deadline set by ”, and
(c) in paragraph (b) for “date specified” substitute “ deadline set ”.
(3) After subsection (3) insert—
“(4) The definition of “D” in subsections (2) and (3) needs to be read with section 530A (so far as applicable).”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/4/paragraph/25 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-4/paragraph-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.