The Corporation Tax (Instalment Payments) (Amendment) Regulations 2014
These Regulations amend the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) (“the principal Regulations”) following changes to simplify tax legislation as a result of the unification of corporation tax rates in the Finance Act 2014. The principal Regulations provide that a large company’s liability to corporation tax for an accounting period is due and payable in instalments.