Finance (No. 2) Act 2015 Sch 3 para 18

Sch 3 para 18

In this Part of this Schedule— “ the commencement date ” means 1 January 2016; “ the Instalment Payment Regulations ” means the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175); and references to the total liability of a company for an accounting period are to be read in accordance with regulation 2(3) of the Instalment Payment Regulations.

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