Regulation 10 Amendment of regulation 8

(1)

Regulation 8 (interest on overpaid amounts of a company’s total liability for an accounting period) is amended as follows.

(2)

In paragraph (1)(a)—

(i)

after “large company” insert “or a very large company”; and

(ii)

for “regulation 4A, 4B, 4C, 5, 5A or 5B” substitute “these Regulations”.

(3)

In paragraph (1)(b), after “large company” insert “or a very large company”.

(4)

In paragraph (2)(a) in the inserted text of paragraph (ca)—

(a)

after “large company” insert “or a very large company”;

(b)

omit “regulation 3 of”; and

(c)

omit “regulation 4A, 4B, 4C, 5, 5A or 5B of”.

(5)

In paragraph (2)(a) in the inserted text of paragraph (cb), after “large company” insert “or a very large company”.

(6)

In paragraph (3) in the inserted text of subsection (3ZA)—

(a)

for “date on which the first” substitute “earliest date on which an”; and

(b)

omit “regulation 4A, 4B, 4C, 5(3), 5A(3) or 5B(3) of”.