Regulation 2 Original text. Later amendments are not shown. In regulation 3(2) of the Corporation Tax (Instalment Payments) Regulations 1998f1 for “£5,000” substitute “£10,000”. Annotations Footnotes f1 S.I. 1998/3175, to which there are amendments not relevant to these Regulations. ← Regulation 1 Regulation 2 Signature →