# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2005, Regulation 11: Amendment to the principal Regulations


In regulation 13(a) (penalty for unpaid tax) after “regulation 5” insert “or 5A”.

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Source: https://www.legislation.gov.uk/uksi/2005/889/regulation/11 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.