# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2005, Regulation 7: Amendment to the principal Regulations


(1) Amend regulation 8 (interest on overpaid amounts) as follows.
(2) In paragraph (1)(a) after “regulation 5” insert “or 5A”.
(3) In paragraph (2)(a) in paragraph (d) notionally inserted into section 826 of the Income and Corporation Taxes Act 1988 after “regulation 5” insert “or 5A”.
(4) In paragraph (3) in paragraphs (3A) and (3B)(a) notionally inserted into section 826 of the Income and Corporation Taxes Act 1988 after “regulation 5(3)” insert “or 5A(3)” in both places.

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Source: https://www.legislation.gov.uk/uksi/2005/889/regulation/7 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.