{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-10",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-10.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/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of regulation 8",
  "text": "(1) Regulation 8 (interest on overpaid amounts of a company’s total liability for an accounting period) is amended as follows.\n(2) In paragraph (1)(a)—\n(i) after “large company” insert “or a very large company”; and\n(ii) for “regulation 4A, 4B, 4C, 5, 5A or 5B” substitute “these Regulations”.\n(3) In paragraph (1)(b), after “large company” insert “or a very large company”.\n(4) In paragraph (2)(a) in the inserted text of paragraph (ca)—\n(a) after “large company” insert “or a very large company”;\n(b) omit “regulation 3 of”; and\n(c) omit “regulation 4A, 4B, 4C, 5, 5A or 5B of”.\n(5) In paragraph (2)(a) in the inserted text of paragraph (cb), after “large company” insert “or a very large company”.\n(6) In paragraph (3) in the inserted text of subsection (3ZA)—\n(a) for “date on which the first” substitute “earliest date on which an”; and\n(b) omit “regulation 4A, 4B, 4C, 5(3), 5A(3) or 5B(3) of”.",
  "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/10",
    "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."
}