{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/regulation-3",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to the principal Regulations",
  "text": "(1) Amend regulation 5 (instalment payments – principal provisions) as follows.\n(2) In paragraph (1) for “or (3)(b)” substitute “, (3)(b) or regulation 5A”.\n(3) In paragraph (5) in the definition of “CTI” after “percentage amount” insert “less any amounts falling within regulation 5A(1)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/889/regulation/3",
    "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."
}