{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-11",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-11.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/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of regulation 9",
  "text": "(1) Regulation 9 (consequential amendment of Chapter 4 of Part 22 of CTA 2010) is amended as follows.\n(2) In paragraph (1)—\n(a) after “accounting period and” insert “the surrendering company or the recipient company (or both) is a large company or a very large company”; and\n(b) omit sub-paragraphs (a) and (b).\n(3) In paragraph (5) in the inserted text of subsection (6B)—\n(a) in paragraph (a) of that subsection—\n(i) after “large company” insert “or a very large company”; and\n(ii) omit “regulation 4A, 4B, 4C, 5, 5A or 5B of”; and\n(b) in paragraph (b) of that subsection, after “large company” in both places in which it appears insert “or a very large company”.\n(4) In paragraph (5) in the inserted text of subsection (6F), for “has the same meaning as in regulation 3 of” substitute “and “very large company” have the meanings given in”.",
  "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/11",
    "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."
}