# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017, Regulation 11: Amendment of regulation 9


(1) Regulation 9 (consequential amendment of Chapter 4 of Part 22 of CTA 2010) is amended as follows.
(2) In paragraph (1)—
(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
(b) omit sub-paragraphs (a) and (b).
(3) In paragraph (5) in the inserted text of subsection (6B)—
(a) in paragraph (a) of that subsection—
(i) after “large company” insert “or a very large company”; and
(ii) omit “regulation 4A, 4B, 4C, 5, 5A or 5B of”; and
(b) in paragraph (b) of that subsection, after “large company” in both places in which it appears insert “or a very large company”.
(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”.

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Source: https://www.legislation.gov.uk/uksi/2017/1072/regulation/11 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.