Corporation Tax Act 2010, Paragraph 723 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
723U.K.In Schedule 55 (penalty for failure to make returns etc) in paragraph 24(3)—
(a)for “subsection (4) of section 419 of ICTA” substitute “ section 458 of CTA 2010 ”, and
(b)for “subsection (4A)” substitute “ subsection (5) ”.
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