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:

DocumentsOpen on legislation.gov.uk →

Explanatory Memorandum

UK Explanatory Memorandum

application/pdf · 08 Nov 2017 · 35 KB

Instrument

application/pdf · 08 Nov 2017 · 63 KB