Regulation 6 Amendment of regulation 5A

(1)

Regulation 5A (instalment payments – ring fence profits and adjusted ring fence profits)^f1 is amended as follows.

(2)

In paragraph (9) in the definition of—

(a)

“adjusted ring fence profits” for “501A(2) of the Taxes Act” substitute “330(2) of CTA 2010”;

(b)

“ring fence profits” for “502(1) of the Taxes Act” substitute “276 of CTA 2010”; and

(c)

“supplementary charge” for “501A(1) of the Taxes Act” substitute “330(1) of CTA 2010”.

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