# Finance Act 2013, Section 230: Penalties: late filing, late payment and errors


Schedule 50 contains provision for, and in connection with, penalties for late filing, late payment and errors.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/230 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-230
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.