{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-16",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-16.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/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Amendment of regulation 11",
  "text": "(1) Regulation 11 (production of records) is amended as follows.\n(2) In paragraph (1)—\n(a) for “the Board” substitute “HMRC”; and\n(b) for “5 or 5A” in both places that it occurs substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”.\n(3) In paragraph (2)(b) for “the Board” substitute “Revenue and Customs”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 11 has been amended by regulation 10 of S.I. 2005/889."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1785/regulation/16",
    "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."
}