# Finance Act 2021, Paragraph 13


(1) The Corporation Tax (Instalment Payments) Regulations 1998 (interpretation) are amended as follows.
(2) In regulation 2 (interpretation)—
(a) in paragraph (1), omit the entry for “related 51% group company”,
(b) in paragraph (2), for “section 279G” substitute “ sections 18L and 18M ”, and
(c) after that paragraph insert—
“(2A) The rules in Part 3A of CTA 2010 (see sections 18E to 18J) which apply for determining whether a company is another company's associated company in an accounting period for the purposes of section 18D of that Act apply for the purposes of these Regulations.”
(3) In regulations 3 and 3A (large and very large companies), for “related 51% group” (in each place) substitute “ associated ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.