The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
The Regulations amend the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) (“the Principal Regulations”) to provide for new instalment dates in respect of very large companies and related matters. By regulation 1(2), the Regulations have effect in relation to accounting periods beginning on or after 1st April 2019.
Lifecycle
Department
Made
07 Nov 2017
—
In force
01 Apr 2019
Enabling power
The Treasury, in exercise of the powers conferred by section 59E of the Taxes Management Act 1970, make the following Regulations:
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