{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2000/note",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2000/note.json",
  "legislation": "uksi/2000/892",
  "legislation_title": "The Corporation Tax (Instalment Payments) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend regulation 3 of the Corporation Tax (Instalment Payments) Regulations 1998 (“the principal Regulations”) so as to provide that a company is not a large company for an accounting period (so that the arrangements for quarterly instalment payments of corporation tax introduced by those Regulations do not apply) if the amount of the company’s total liability for that period does not exceed £10,000. The previous limit was £5,000. Under the principal Regulations the limit is proportionately reduced where the company’s accounting period is less than 12 months.\nThese Regulations have effect for accounting periods of companies ending on or after 1st July 2000.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/892/note",
    "retrieved_at": "2026-10-29T09:14:03.016044+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}