{
  "url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-1",
  "json_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-1.json",
  "legislation": "uksi/1998/3175",
  "legislation_title": "The Corporation Tax (Instalment Payments) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Corporation Tax (Instalment Payments) Regulations 1998 and shall come into force on 7th January 1999.\n(2) These Regulations have effect in relation to accounting periods of companies ending on or after 1st July 1999.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 1 in force at 7.1.1999, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/3175/regulation/1",
    "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."
}