# Finance (No. 2) Act 2015, 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.

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Source: https://www.legislation.gov.uk/ukpga/2015/33/schedule/3/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2015/schedule-3/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.