{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-8",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-amendment-regulations-2017/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of regulation 6",
  "text": "(1) Regulation 6 (repayment of amounts in respect of a large company’s total liability for an accounting period) is amended as follows.\n(2) For the title to regulation 6, substitute “Repayments: large companies and very large companies”.\n(3) In paragraph (1), after “large company” insert “or very large company”.\n(4) In paragraph (1)(a), for “regulation 4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)” substitute “these Regulations”.",
  "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/8",
    "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."
}