# The Corporation Tax (Instalment Payments) Regulations 1998, Regulation 1: Citation, commencement and effect

Extent: E+W+S+N.I.

(1) These Regulations may be cited as the Corporation Tax (Instalment Payments) Regulations 1998 and shall come into force on 7th January 1999.
(2) These Regulations have effect in relation to accounting periods of companies ending on or after 1st July 1999.

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Source: https://www.legislation.gov.uk/uksi/1998/3175/regulation/1 (the official version)
Page: https://openlegislation.uk/corporation-tax-instalment-payments-regulations-1998/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.