{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2008/note",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2008/note.json",
  "legislation": "uksi/2008/2649",
  "legislation_title": "The Corporation Tax (Instalment Payments) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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two cross-references to section 434(3B) of the Income and Corporation Taxes Act 1988 (c. 1), which section has been repealed.\nA full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2649/note",
    "retrieved_at": "2026-10-29T03:23:44.946679+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."
}