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<h1>Fee for default relating to statement or certificate: daily fee applies for delayed delivery and must be paid before compliance.</h1> A clause requires specified research bodies and charitable institutions or funds to pay a daily fee for each day they fail to deliver prescribed statements or furnish prescribed certificates within the prescribed time; the fee is fixed at the stated amount, capped so it does not exceed the amount to which the failure relates, and must be paid before delivering the delayed statement or furnishing the certificate.