Point in time view as at 16/11/2017.
There are currently no known outstanding effects for the Finance Act 2012, Paragraph 25.
25(1)Section 565 (which defines the amount to be charged to corporation tax where there is a breach of the condition in section 530) is amended as follows.U.K.
(2)In subsections (2) and (3), in the definition of “D”—
(a)for “on or before” substitute “ within ”,
(b)in paragraph (a) for “filing date referred to in” substitute “ deadline set by ”, and
(c)in paragraph (b) for “date specified” substitute “ deadline set ”.
(3)After subsection (3) insert—
“(4)The definition of “D” in subsections (2) and (3) needs to be read with section 530A (so far as applicable).”
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