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)”.