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

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Source: https://www.legislation.gov.uk/uksi/2017/1072/regulation/6 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.