Regulation 6 Amendment of regulation 5A
(1)
Regulation 5A (instalment payments – ring fence profits and adjusted ring fence profits) is amended as follows.
(2)
In paragraph (1), after “large company” insert “or very large company”.
(3)
In paragraph (5)—
(a)
omit sub-paragraph (a); and
(b)
in sub-paragraph (b), omit “thereafter,”.