The Corporation Tax (Instalment Payments) (Amendment) Regulations 2014
These Regulations amend the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) (“the principal Regulations”) following changes to simplify tax legislation as a result of the unification of corporation tax rates in the Finance Act 2014. The principal Regulations provide that a large company’s liability to corporation tax for an accounting period is due and payable in instalments.
Lifecycle
Department
Made
09 Sept 2014
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In force
01 Oct 2014
Enabling power
The Treasury make the following Regulations in exercise of the powers conferred by section 59E(1) of the Taxes Management Act 1970.
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