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

S.I. 2008/2649 · made 7 October 2008

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two cross-references to section 434(3B) of the Income and Corporation Taxes Act 1988 (c. 1), which section has been repealed.

Made under: Taxes Management Act 1970 (Section 59E)

PDFs: Printed copy https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2008/pdf/uksi_20082649_en.pdf; Explanatory Memorandum https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2008/pdf/uksiem_20082649_en.pdf

## Introductory text

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 1970.

## 1 Citation and Commencement

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

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

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two cross-references to section 434(3B) of the Income and Corporation Taxes Act 1988 (c. 1), which section has been repealed.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

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Source: https://www.legislation.gov.uk/uksi/2008/2649 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.