# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017, 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”.

---
Source: https://www.legislation.gov.uk/uksi/2017/1072/regulation/10 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.