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Regulation 10 Amendment of regulation 7

Original text. Later amendments are not shown.

In regulation 7 (interest on unpaid amounts of a large company’s total liability for an accounting period)f1, in paragraph (2) (interest on overdue corporation tax), in the inserted text—

(a)

for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”; and

(b)

for “that regulation” substitute “the regulation in question”.

Annotations

Footnotes

f1

1970 c. 9. Section 87A was inserted by section 85 of the Finance (No. 2) Act 1987 (c. 51). Regulation 7 has been amended by regulation 6 of S.I. 2005/889.