# Finance Act 2013, Paragraph 5


In paragraph 2 (amount of penalty: occasional returns and returns for periods of 6 months or more), for “1 to 5” substitute “ 1 to 3, 5 ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/50/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-50/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.