The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017 No. 1072

Amendment of regulation 5A

6.—(1) Regulation 5A (instalment payments – ring fence profits and adjusted ring fence profits) is amended as follows.

(2) In paragraph (1), after “large company” insert “or very large company”.

(3) In paragraph (5)—

(a) omit sub-paragraph (a); and

(b) in sub-paragraph (b), omit “thereafter,”.