OpenLegislation

Paragraph 18

In this Part of this Schedule—

  • “the commencement date” means 1 January 2016;

  • “the Instalment Payment Regulations” means the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175);

and references to the total liability of a company for an accounting period are to be read in accordance with regulation 2(3) of the Instalment Payment Regulations.