{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-8",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2011/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of regulation 6",
  "text": "(1) Regulation 6 (repayment of amounts in respect of a large company’s total liability for an accounting period) is amended as follows.\n(2) In paragraph (1)(a) for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”.\n(3) In paragraph (2) for “the Board” substitute “Revenue and Customs” in both places that it occurs.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 6 has been amended by regulation 5 of S.I. 2005/889."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1785/regulation/8",
    "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."
}