There are currently no known outstanding effects for the Finance Act 2010, Paragraph 35.
35(1)A taxable company which fails to comply with paragraph 34 is liable to a penalty of an amount not exceeding £3,000.U.K.
(2)Sections 100 to 102 of TMA 1970 apply to a penalty under this paragraph as they apply to a penalty under section 12B(5) of that Act.
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