# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011, Regulation 11: Amendment of regulation 8


(1) Regulation 8 (interest on overpaid amounts of a company’s total liability for an accounting period) is amended as follows.
(2) In paragraph (1) for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B,”.
(3) In paragraph (2)—
(a) in sub-paragraph (a)—
(i) the inserted paragraph (d) becomes paragraph (ca), and in that paragraph for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B”; and
(ii) the inserted paragraph (e) becomes paragraph (cb); and
(b) in sub-paragraph (b)—
(i) for “(d)” substitute “(ca)”; and
(ii) for “(e)” substitute “(cb)”.
(4) In paragraph (3)—
(a) the inserted subsection (3A) becomes subsection (3ZA) and in that subsection—
(i) for “(1)(d)” substitute “(1)(ca)”; and
(ii) for “5(3) or 5A(3)” substitute “4A, 4B, 4C, 4D, 5(3), 5A(3) or 5B(3)”; and
(b) the inserted subsection (3B) becomes subsection (3ZB) and in that subsection—
(i) for “(1)(e)” substitute “(1)(cb)”; and
(ii) for “(3A)” substitute “(3ZA)”.

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Source: https://www.legislation.gov.uk/uksi/2011/1785/regulation/11 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.