COM154052 - CT Pay and File: penalties for late delivery of returns: companies act extension

»Ê¹ÚÌåÓýapp guidance at COM100010 applies to CT Pay and File APs. »Ê¹ÚÌåÓýapp legislation under which the provisions apply is S94(1) TMA 1970.

See:

  • COM100012 for a list of functions to use in particular situations
  • COM100013 for legislation applying to this subject.