{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-18",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendment of regulation 13",
  "text": "In regulation 13(a) (penalty for unpaid tax) for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 13 has been amended by regulation 11 of S.I. 2005/889."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1785/regulation/18",
    "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."
}