{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-7",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendment of regulation 5B",
  "text": "In paragraph (3) of regulation 5B (instalment payments – the bank levy – anti-avoidance), for “regulation 5(3)” substitute “regulation 5 or 5AZC”.",
  "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/7",
    "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."
}