{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998.json",
  "id": "uksi/1998/3175",
  "title": "The Corporation Tax (Instalment Payments) Regulations 1998",
  "short_title": "Corporation Tax (Instalment Payments) 1998",
  "long_title": "These Regulations make provision for quarterly instalment payments of corporation tax by large companies (as defined in regulation 3 of the Regulations), except that the provision relating to interest on overpaid amounts of tax in respect of an accounting period (regulation 8) also applies to companies that are not large companies in that accounting period. The Regulations have effect in relation to accounting periods of companies ending on or after 1st July 1999, being the day appointed under section 199 of the Finance Act 1994 for the purposes of corporation tax self-assessment.",
  "citation": "S.I. 1998/3175",
  "type": "uksi",
  "year": "1998",
  "number": "3175",
  "version": "current",
  "date": "1998-12-17",
  "revised": true,
  "valid_from": "2026-07-15",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Large and very large companies",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3A",
      "kind": "regulation",
      "number": "3A",
      "heading": "Large and very large companies: bank levy",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-3A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Instalment payments—transitional provision",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/4A",
      "kind": "regulation",
      "number": "4A",
      "heading": "Instalment payments – transitional provisions: the bank levy (applicable accounting periods ending on or before 19th July 2011 where company becomes a large company by virtue of regulation 3(1A))",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-4A",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/4B",
      "kind": "regulation",
      "number": "4B",
      "heading": "Instalment payments – transitional provisions: the bank levy (applicable accounting periods ending on or before 19th July 2011 where company is a large company otherwise than by virtue of regulation 3(1A))",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-4B",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/4C",
      "kind": "regulation",
      "number": "4C",
      "heading": "Instalment payments – transitional provisions: the bank levy (applicable accounting periods beginning on or before 19th July 2011 and ending after that date where company is a large company by virtue of regulation 3(1A))",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-4C",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/4D",
      "kind": "regulation",
      "number": "4D",
      "heading": "Instalment payments – transitional provisions: the bank levy (applicable accounting periods beginning on or before 19th July 2011 but ending after that date where company is a large company otherwise than by virtue of regulation 3(1A))",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-4D",
      "extent": null,
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Instalment payments—principal provision",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5AZA",
      "kind": "regulation",
      "number": "5AZA",
      "heading": "Instalment payments: very large companies: days for payment",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-5AZA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5AZB",
      "kind": "regulation",
      "number": "5AZB",
      "heading": "Instalment payments: very large companies: calculation of payment except bank levy and ring fence profits , adjusted ring fence profits and levy profits",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-5AZB",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5AZC",
      "kind": "regulation",
      "number": "5AZC",
      "heading": "Instalment payments: very large companies: bank levy",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-5AZC",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5A",
      "kind": "regulation",
      "number": "5A",
      "heading": "Instalment payments – ring fence profits and adjusted ring fence profits",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-5A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5B",
      "kind": "regulation",
      "number": "5B",
      "heading": "Instalment payments – the bank levy – anti-avoidance",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-5B",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Repayments: large companies and very large companies",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6A",
      "kind": "regulation",
      "number": "6A",
      "heading": "Allocation of payments",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-6A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Interest on unpaid amounts: large companies and very large companies",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Interest on overpaid amounts of a company’s total liability for an accounting period",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Consequential amendment of Chapter 4 of Part 22 of CTA 2010",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9A",
      "kind": "regulation",
      "number": "9A",
      "heading": "Entity not liable to the bank levy",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-9A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Information to be provided to HMRC",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10A",
      "kind": "regulation",
      "number": "10A",
      "heading": "Additional information to be provided to HMRC: bank levy",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-10A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Production of records",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Penalty for unpaid tax",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Anti-avoidance provision",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Insurance companies and friendly societies—supplementary provision",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/59DA",
        "section/59E"
      ]
    },
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/826A"
      ]
    }
  ],
  "changes_made_to": 212,
  "changes_made_to_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3175",
    "retrieved_at": "2026-10-29T11:12:31.336573+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."
}