Statutory Instruments
2008 No. 2649
Corporation Tax
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2008
Made
7th October 2008
Laid before the House of Commons
7th October 2008
Coming into force
28th October 2008
The Treasury make the following Regulations in exercise of the powers conferred by section 59E of the Taxes Management Act 1970( 1 ).
Citation and Commencement
1. These Regulations may be cited as the Corporation Tax (Instalment Payments) (Amendment) Regulations 2008 and come into force on 28th October 2008.
Amendment of the Corporation Tax (Instalment Payments) Regulations 1998
2.The Corporation Tax (Instalment Payments) Regulations 1998( 2 ) are amended as follows—
(a) in regulation 3(4) omit “and (3B)”; and
(b) in regulation 3(5)(b) omit “and (3B)”.
Steve McCabe
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
7th October 2008
1970 c. 9 ; section 59E was inserted by section 30(1) of the Finance Act 1998 (c. 36) and subsection 11(c) was added by section 92(2) of the Finance Act 2002 (c. 23) .
S.I. 1998/3175 , to which there are amendments not relevant to these Regulations.