# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2014, Regulation 1: Citation and commencement

Extent: E+W+S+N.I.

(1) These Regulations may be cited as the Corporation Tax (Instalment Payments) (Amendment) Regulations 2014 and come into force on 1st October 2014.
(2) These Regulations have effect in relation to accounting periods beginning on or after 1st April 2015.

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Source: https://www.legislation.gov.uk/uksi/2014/2409/regulation/1 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2014/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.