Regulation 8 Amendment of regulation 6

Regulation 6 (repayment of amounts in respect of a large company’s total liability for an accounting period) is amended as follows.

For the title to regulation 6, substitute “Repayments: large companies and very large companies”.

In paragraph (1), after “large company” insert “or very large company”.

In paragraph (1)(a), for “regulation 4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)” substitute “these Regulations”.