# The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001, Article 181: Anti-avoidance provision

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

In regulation 14(6)(b)(ii) of the Corporation Tax (Instalment Payments) Regulations 1998 (anti-avoidance provision) for “long term” substitute “long-term”.

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Source: https://www.legislation.gov.uk/uksi/2001/3629/article/181 (the official version)
Page: https://openlegislation.uk/financial-services-and-markets-act-2000-consequential-amendments-taxes-order-2001/article-181
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.