{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-1",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-1.json",
  "legislation": "uksi/2017/1072",
  "legislation_title": "The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "(1) These Regulations may be cited as the Corporation Tax (Instalment Payments) (Amendment) Regulations 2017 and come into force on 1st April 2019.\n(2) These Regulations have effect in relation to accounting periods beginning on or after 1st April 2019.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2017/1072/regulation/1",
    "retrieved_at": "2026-10-28T23:06:47.567928+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."
}