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Statutory Instruments

2011 No. 1785

Bank Levy

Corporation Tax

The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011

Made

20th July 2011

Laid before the House of Commons

21st July 2011

Coming into force

11th August 2011

The Treasury make the following Regulations in exercise of the powers conferred by section 59E of the Taxes Management Act 1970(1), section 826A of the Income and Corporation Taxes Act 1988(2) and section 30(2) of the Finance Act 1998(3).

(1)

1970 c. 9; section 59E was inserted by section 30 of the Finance Act 1998 (c. 36) and has been amended by section 92(2) of the Finance Act 2002 (c. 23); by paragraph 155 of Schedule 1 to the Corporation Tax Act 2010 (c.4) and by paragraph 58 of Schedule 19 to the Finance Act 2011(c. 11).

(2)

1988 c. 1; section 826A was inserted by paragraph 1 of Schedule 4 to the Finance Act 1998.