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  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011",
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  "id": "uksi/2011/1785",
  "title": "The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011",
  "short_title": "Corporation Tax (Instalment Payments) 2011",
  "long_title": "These Regulations amend the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) (“the principal Regulations”) following the introduction of the bank levy by section 73 of, and Schedule 19 to, the Finance Act 2011 (c. 11) (“Schedule 19”). The principal Regulations provide that a large company’s liability to corporation tax for an accounting period is due and payable in instalments on the dates calculated in accordance with regulation 5(3) of those Regulations. These Regulations ensure that the principal Regulations apply to the bank levy, so that companies responsible for paying the bank levy are required to make payments by way of instalments. These Regulations also amend the principal Regulations to reflect the re-writing of the Income and Corporation Taxes Act 1988 (c. 1) (“ICTA”) by the Corporation Tax Act 2010 (c. 4).",
  "citation": "S.I. 2011/1785",
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