{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/introduction.json",
  "legislation": "uksi/2005/889",
  "legislation_title": "The Corporation Tax (Instalment Payments) (Amendment) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 23rd March 2005\nLaid before the House of Commons 23rd March 2005\nComing into force 13th April 2005\nThe Treasury, in exercise of the powers conferred upon them by section 59E of the Taxes Management Act 1970 and section 826A of the Income and Corporation Taxes Act 1988 hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9. Section 59E was inserted by section 30 of the Finance Act 1998 (c. 36)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1. Section 826A was inserted by paragraph 1 of Schedule 4 to the Finance Act 1998."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/889/introduction",
    "retrieved_at": "2026-10-29T05:01:40.487370+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."
}