SI 1998/3175 - CORPORATION TAX (INSTALMENT PAYMENTS) REGULATIONS 1998
Contents:
- SI 1998/3175 - CORPORATION TAX (INSTALMENT PAYMENTS) REGULATIONS 1998
- CITATION, COMMENCEMENT AND EFFECT (reg. 1)
- INTERPRETATION (reg. 2)
- LARGE AND VERY LARGE COMPANIES (reg. 3)
- LARGE AND VERY LARGE COMPANIES: BANK LEVY (reg. 3A)
- [INSTALMENT PAYMENTS – TRANSITIONAL PROVISION] (reg. 4)
- [INSTALMENT PAYMENTS – TRANSITIONAL PROVISIONS: THE BANK LEVY (APPLICABLE ACCOUNTING PERIODS ENDING ON OR BEFORE 19TH JULY 2011 WHERE COMPANY BECOMES A LARGE COMPANY BY VIRTUE OF REGULATION 3(1A))] (reg. 4A)
- [INSTALMENT PAYMENTS – TRANSITIONAL PROVISIONS: THE BANK LEVY (APPLICABLE ACCOUNTING PERIODS ENDING ON OR BEFORE 19TH JULY 2011 WHERE COMPANY IS A LARGE COMPANY OTHERWISE THAN BY VIRTUE OF REGULATION 3(1A))] (reg. 4B)
- [INSTALMENT PAYMENTS – TRANSITIONAL PROVISIONS: THE BANK LEVY (APPLICABLE ACCOUNTING PERIODS BEGINNING ON OR BEFORE 19TH JULY 2011 AND ENDING AFTER THAT DATE WHERE COMPANY IS A LARGE COMPANY BY VIRTUE OF REGULATION 3(1A))] (reg. 4C)
- [INSTALMENT PAYMENTS – TRANSITIONAL PROVISIONS: THE BANK LEVY (APPLICABLE ACCOUNTING PERIODS BEGINNING ON OR BEFORE 19TH JULY 2011 BUT ENDING AFTER THAT DATE WHERE COMPANY IS A LARGE COMPANY OTHERWISE THAN BY VIRTUE OF REGULATION 3(1A))] (reg. 4D)
- INSTALMENT PAYMENTS – PRINCIPAL PROVISION (reg. 5)
- INSTALMENT PAYMENTS: VERY LARGE COMPANIES: DAYS FOR PAYMENT (reg. 5AZA)
- INSTALMENT PAYMENTS: VERY LARGE COMPANIES: CALCULATION OF PAYMENT EXCEPT BANK LEVY AND RING FENCE PROFITS AND ADJUSTED RING FENCE PROFITS (reg. 5AZB)
- INSTALMENT PAYMENTS: VERY LARGE COMPANIES: BANK LEVY (reg. 5AZC)
- INSTALMENT PAYMENTS – RING FENCE PROFITS AND ADJUSTED RING FENCE PROFITS (reg. 5A)
- INSTALMENT PAYMENTS – THE BANK LEVY – ANTI-AVOIDANCE (reg. 5B)
- REPAYMENTS: LARGE COMPANIES AND VERY LARGE COMPANIES (reg. 6)
- ALLOCATION OF PAYMENTS (reg. 6A)
- INTEREST ON UNPAID AMOUNTS: LARGE COMPANIES AND VERY LARGE COMPANIES (reg. 7)
- INTEREST ON OVERPAID AMOUNTS OF A COMPANY’S TOTAL LIABILITY FOR AN ACCOUNTING PERIOD (reg. 8)
- CONSEQUENTIAL AMENDMENT OF CHAPTER 4 OF PART 22 OF CTA 2010 (reg. 9)
- ENTITY NOT LIABLE TO THE BANK LEVY (reg. 9A)
- INFORMATION TO BE PROVIDED TO HMRC (reg. 10)
- ADDITIONAL INFORMATION TO BE PROVIDED BY HMRC: BANK LEVY (reg. 10A)
- PRODUCTION OF RECORDS (reg. 11)
- INSPECTION OF RECORDS (reg. 12)
- PENALTY FOR UNPAID TAX (reg. 13)
- ANTI-AVOIDANCE PROVISION (reg. 14)
- INSURANCE COMPANIES AND FRIENDLY SOCIETIES – SUPPLEMENTARY PROVISION (reg. 15)