COM154038 - CT Pay and File APs: penalties for late delivery of returns: legislation

The table below gives a brief explanation of what the legislation relevant to this subject contains.

Section	Explanation
11 TMA 1970	Sets out the obligation to make a CT Pay and File return.
11(2) TMA 1970	Specifies the period for which a CT Pay and File return is required.
11(4) TMA 1970	Lays down the final day for delivery of a CT Pay and File return.
94 TMA 1970	Penalties for failure to make a CT Pay and File return.
94(1) TMA 1970	Imposes flat-rate penalties for late delivery of a CT Pay and File return.
94(3) TMA 1970	Extends the filing date for a CT Pay and File return period to that allowed under the Companies Act 1985.
94(4) TMA 1970	Applies the provisions in S94(3) TMA 1970 to companies registered under the Companies (Northern Ireland) Order 1986.
94(5) TMA 1970	Imposes increased flat-rate penalties for companies delivering a CT Pay and File return late for the third consecutive AP.
94(6) TMA 1970	Imposes tax-geared for CT Pay and File returns delivered more than 18 months after the company’s return period.
94(7) TMA 1970	Defines the tax unpaid figure to be used when calculating tax-related penalties for a CT Pay and File return period.
94 (8) TMA 1970	Restricts / sets the time limit for relief in respect of surplus ACT carried back from later APs, for the purpose of tax-related penalties relating to CT Pay and File return periods.
100 TMA 1970	With a couple of exceptions, an authorised officer of the Board may, subject to the content of S100(2), make a penalty determination, under any provision of the Taxes Acts.
100(6) TMA 1970	An authorised officer of the Board may revise a tax-related penalty determination if it has become excessive.
102 TMA 1970	The Board’s authority to mitigate, stay proceedings in respect of, or remit, any penalty.
118(2) TMA 1970	Allows a reasonable excuse for a company not doing anything required to be done.
442 Companies Act 2006	Contains the requirements for delivery of accounts and reports to the Registrar.
1050 Companies Act 2006	Sets the requirements for delivery of accounts and reports to the Registrar in respect of credit or financial institutions, registered outside the UK and Gibraltar, with a permanent establishment in the UK.
1049 Companies Act 2006	Sets the requirements for delivery of accounts and reports to the Registrar by overseas companies.
7(2) ICTA 1988	Allows relief for Income Tax paid by a company against its CT liability.
11(3) ICTA 1988	Allows relief for Income Tax paid by non-resident companies against chargeable CT.
458 CTA 2010	Applies a restriction to when relief may be given in respect of repayment, release or write off, of a loan to a participator.
963 CTA 2010 (formerly 102 FA 1989)	Allows the surrender of company tax refunds within groups.
964(2) CTA 2010 (formerly 102(5) FA 1989)	Defines the relevant date to be applied in relation to surrendered company tax refunds.
964(3) CTA 2010 (formerly 102(6) FA 1989)	Restricts the relevant date in S964(2) to the date of the joint notice of surrender for tax-related penalty purposes.