# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011, Regulation 18: Amendment of regulation 13


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)”.

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Source: https://www.legislation.gov.uk/uksi/2011/1785/regulation/18 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.