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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 24 December 2008 - onwards
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1074. Penalties for failure to give notice of liability to corporation tax.

Where a company fails to give a notice which it is required to give under section 883 -

(a) the company shall be liable to a penalty of €4,000 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of €60 for each day on which the failure so continues, and

(b) the secretary of the company shall be liable to a separate penalty of €3,000.

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