Regulation 1 Citation, commencement, interpretation and effect
(1)
These Regulations may be cited as the Corporation Tax (Instalment Payments) (Amendment) Regulations 2005 and shall come into force on 13th April 2005 (“the commencement date”).
(2)
In these Regulations “the principal Regulations” means the Corporation Tax (Instalment Payments) Regulations 1998f1.
(3)
These Regulations—
(a)
have effect in relation to accounting periods of companies ending on or after 1st July 2005, but
(b)
do not affect any amount which is treated as becoming due and payable, by virtue of the principal Regulations as they had effect before the coming into force of these Regulations, before the commencement date.