Amendment of regulation 811

1

Regulation 8 (interest on overpaid amounts of a company’s total liability for an accounting period)17 is amended as follows.

2

In paragraph (1) for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B,”.

3

In paragraph (2)—

a

in sub-paragraph (a)—

i

the inserted paragraph (d) becomes paragraph (ca), and in that paragraph for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B”; and

ii

the inserted paragraph (e) becomes paragraph (cb); and

b

in sub-paragraph (b)—

i

for “(d)” substitute “(ca)”; and

ii

for “(e)” substitute “(cb)”.

4

In paragraph (3)—

a

the inserted subsection (3A) becomes subsection (3ZA) and in that subsection—

i

for “(1)(d)” substitute “(1)(ca)”; and

ii

for “5(3) or 5A(3)” substitute “4A, 4B, 4C, 4D, 5(3), 5A(3) or 5B(3)”; and

b

the inserted subsection (3B) becomes subsection (3ZB) and in that subsection—

i

for “(1)(e)” substitute “(1)(cb)”; and

ii

for “(3A)” substitute “(3ZA)”.