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13(1)The Corporation Tax (Instalment Payments) Regulations 1998 (interpretation) are amended as follows.
(2)In regulation 2 (interpretation)—
(a)in paragraph (1), omit the entry for “related 51% group company”,
(b)in paragraph (2), for “section 279G” substitute “sections 18L and 18M”, and
(c)after that paragraph insert—
“(2A)The rules in Part 3A of CTA 2010 (see sections 18E to 18J) which apply for determining whether a company is another company’s associated company in an accounting period for the purposes of section 18D of that Act apply for the purposes of these Regulations.”
(3)In regulations 3 and 3A (large and very large companies), for “related 51% group” (in each place) substitute “associated”.
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