# The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017, Regulation 15: Amendment of regulation 13


(1) Regulation 13 (penalty for unpaid tax) is amended as follows.
(2) For “regulation 4A, 4B, 4C, 5, 5A or 5B (as the case may be)” substitute “these Regulations”.

---
Source: https://www.legislation.gov.uk/uksi/2017/1072/regulation/15 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.