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The Corporation Tax (Instalment Payments) (Amendment) Regulations 2008

S.I. 2008/2649 · Made 7 October 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Corporation Tax

Made 7th October 2008

Laid before the House of Commons 7th October 2008

Coming into force 28th October 2008

The Treasury make the following Regulations in exercise of the powers conferred by section 59E of the Taxes Management Act 1970f1.

Annotations to the whole text

Footnotes

f1

1970 c. 9; section 59E was inserted by section 30(1) of the Finance Act 1998 (c. 36) and subsection 11(c) was added by section 92(2) of the Finance Act 2002 (c. 23).

Contents

  1. 1Citation and Commencement
  2. 2Amendment of the Corporation Tax (Instalment Payments) Regulations 1998
  3. Signature
  4. Explanatory note

1Citation and Commencement

These Regulations may be cited as the Corporation Tax (Instalment Payments) (Amendment) Regulations 2008 and come into force on 28th October 2008.

2Amendment of the Corporation Tax (Instalment Payments) Regulations 1998

The Corporation Tax (Instalment Payments) Regulations 1998f1 are amended as follows—

(a)

in regulation 3(4) omit “and (3B)”; and

(b)

in regulation 3(5)(b) omit “and (3B)”.

Signature

Steve McCabe

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

7th October 2008

Explanatory note

(This note is not part of the Regulations)

These Regulations amend regulation 3 of the Corporation Tax (Instalment Payments) Regulations 1998 to remove two cross-references to section 434(3B) of the Income and Corporation Taxes Act 1988 (c. 1), which section has been repealed.

A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.