Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Companies Act 2014 section 874
Special provisions applying where default in delivery of documents to Registrar
Section 874 allows the Registrar to issue an on-the-spot fine notice to a person (or company) that has failed to deliver a required return or document, giving them a chance to remedy the default and pay a prescribed amount within a set period to avoid prosecution.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.