# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2005, Regulation 6: Amendment to the principal Regulations


In regulation 7(2) (interest on unpaid amounts) in paragraph (1A) notionally inserted into section 87A of the Taxes Management Act 1970 after “regulation 5” insert “or 5A”.

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Source: https://www.legislation.gov.uk/uksi/2005/889/regulation/6 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.