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Finance Act 1998

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Changes over time for: Paragraph 90

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There are currently no known outstanding effects for the Finance Act 1998, Paragraph 90. Help about Changes to Legislation

90(1)This paragraph applies where a company incurs more than one penalty whose amount falls to be determined by reference to the tax payable by it for an accounting period.U.K.

(2)Each penalty after the first shall be reduced so that the total amount of the penalties, so far as determined by reference to any particular part of the tax, does not exceed whichever is, or but for this paragraph would be, the greater or greatest of them, so far as so determined.

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