{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/regulation-8",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2005/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment to the principal Regulations",
  "text": "In regulation 9(4) (consequential amendments of section 102 of the Finance Act 2002) in paragraph (5B)(a) notionally inserted into section 102 of the Finance Act 1989 after “regulation 5” insert “or 5A”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 26. Section 102 was amended by paragraph 11 of Schedule 14 to the Finance Act 1993 and paragraph 12(3) of Schedule 24 to the Finance Act 1995."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/889/regulation/8",
    "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."
}