{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-10",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-10.json",
  "legislation": "uksi/2011/1785",
  "legislation_title": "The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of regulation 7",
  "text": "In regulation 7 (interest on unpaid amounts of a large company’s total liability for an accounting period), in paragraph (2) (interest on overdue corporation tax), in the inserted text—\n(a) for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”; and\n(b) for “that regulation” substitute “the regulation in question”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1785/regulation/10",
    "retrieved_at": "2026-10-29T02:01:02.173292+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."
}