http://www.legislation.gov.uk/uksi/1998/3175/regulation/13/made
The Corporation Tax (Instalment Payments)Regulations 1998
Income tax
Corporation tax
Tax
Income
King's Printer of Acts of Parliament
2016-09-27
INCOME TAX
These Regulations make provision for quarterly instalment payments of corporation tax by large companies (as defined in regulation 3 of the Regulations), except that the provision relating to interest on overpaid amounts of tax in respect of an accounting period (regulation 8) also applies to companies that are not large companies in that accounting period. The Regulations have effect in relation to accounting periods of companies ending on or after 1st July 1999, being the day appointed under section 199 of the Finance Act 1994 for the purposes of corporation tax self-assessment.
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3
3A
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 4
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5AZA-5AZC
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 5
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(1)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 6(2)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(5)(a)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 6(3)(a)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(5)(b)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 6(3)(b)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5B(3)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 7
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(1)(a)
(b)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 11(2)(b)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)(a)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 11(3)(a)(i)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)(a)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 11(3)(a)(ii)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)(b)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 11(3)(b)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 11(4)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 10A heading
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 13
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 15(2)
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 4A
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 16
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 4B
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 16
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 4C
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 16
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 4D
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2017
reg. 16
reg. 1(2)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)
Finance (No. 2) Act 2015
Sch. 2
para. 1(8)(a)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13
Finance (No. 2) Act 2015
Sch. 2
para. 1(8)(a)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)
Finance (No. 2) Act 2015
Sch. 3
para. 14(9)(a)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13
Finance (No. 2) Act 2015
Sch. 3
para. 14(9)(a)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)
Finance (No. 2) Act 2015
Sch. 3
para. 16(9)(a)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13
Finance (No. 2) Act 2015
Sch. 3
para. 16(9)(a)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)
Finance Act 2015
s. 76(10)(a)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13
Finance Act 2015
s. 76(10)(a)
The Corporation Tax (Instalment Payments)Regulations 1998
Regulations
Finance Act 2011
s. 7(7)-(10)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(1A)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 4(3)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(3A)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 4(6)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(8)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 4(9)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 4A-4D
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 5
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(9)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 6(2)(a)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(9)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 6(2)(b)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(9)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 6(2)(c)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5B
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 7
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 6A
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 9
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9A
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 13
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 10A
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 15
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13(a)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011
reg. 18
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(5)-(5B)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2014
reg. 2(3)(b)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(8)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2014
reg. 2(3)(c)
reg. 1(1)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
Corporation Tax (Instalment Payments) Regs
reg. 9(5)
Finance Act 2014
s. 119(11)(a)
The Corporation Tax (Instalment Payments)Regulations 1998
Corporation Tax (Instalment Payments) Regs
reg. 13
Finance Act 2014
s. 119(11)(a)
The Corporation Tax (Instalment Payments)Regulations 1998
Corporation Tax (Instalment Payments) Regs
reg. 9(5)
Finance Act 2014
Sch. 26
para. 13(6)(a)
Sch. 26
para. 13
The Corporation Tax (Instalment Payments)Regulations 1998
Corporation Tax (Instalment Payments) Regs
reg. 13
Finance Act 2014
Sch. 26
para. 13(6)(a)
Sch. 26
para. 13
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2005
reg. 4
reg. 1(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(4)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2005
reg. 8
reg. 1(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13(a)
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2005
reg. 11
reg. 1(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 8(1)(a)reg. 8(2)(a)
Finance Act 2022
s. 51(6)(a)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 9(5)
Finance Act 2022
s. 51(6)(a)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 13
Finance Act 2022
s. 51(6)(a)
The Corporation Tax (Instalment Payments)Regulations 1998
Regulations
Energy (Oil and Gas) Profits Levy Act 2022
s. 15
s. 15(1)
16(1)
17
The Corporation Tax (Instalment Payments)Regulations 1998
Regulations
Energy (Oil and Gas) Profits Levy Act 2022
s. 16
s. 15(1)
16(1)
17
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(9)
Energy (Oil and Gas) Profits Levy Act 2022
Sch. 2
para. 3(2)
s. 15(1)
16(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5AZB heading
Energy (Oil and Gas) Profits Levy Act 2022
Sch. 2
para. 3(3)
s. 15(1)
16(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(1)
Energy (Oil and Gas) Profits Levy Act 2022
Sch. 2
para. 3(4)(a)(i)
s. 15(1)
16(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(1)
Energy (Oil and Gas) Profits Levy Act 2022
Sch. 2
para. 3(4)(a)(ii)
s. 15(1)
16(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 5A(9)
Energy (Oil and Gas) Profits Levy Act 2022
Sch. 2
para. 3(4)(b)
s. 15(1)
16(1)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 2(2A)
Finance Act 2021
Sch. 1
para. 13(2)(c)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3A
Finance Act 2021
Sch. 1
para. 13(3)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(3A)
Finance Act 2002
s. 92(7)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
Regulations
Finance Act 2002
s. 93(2)–(6)
Corporation Tax (Instalment Payments) Regs
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(11)
Finance Act 2020
s. 26(2)
The Corporation Tax (Instalment Payments)Regulations 1998
reg. 3(10)
Finance Act 2020
s. 26(3)
The Corporation Tax (Instalment Payments)Regulations 1998
Regulations
Finance Act 2023
s. 1(4)-(8)
s. 1(9)
The Corporation Tax (Instalment Payments)Regulations 1998
Regulations
Finance (No. 2) Act 2023
s. 306(3)-(7)
The Corporation Tax (Instalment Payments)Regulations 1998
Regulations
Finance Act 2019
Sch. 5
para. 48
Sch. 5
para. 36
Sch. 5
para. 35
The Corporation Tax (Instalment Payments)Regulations 1998
Corporation Tax (Instalment Payments) Regs
Regulations
Finance Act 2013
s. 202(11)
Penalty for unpaid tax13
The circumstances prescribed for the purposes of section 59E(4) of the Management Act (penalty not exceeding twice the amount of interest charged by virtue of regulation 7 on any unpaid amount in respect of the total liability of a company for an accounting period) are where—
a
the company, or a person acting on its behalf, deliberately or recklessly fails to pay the amount in question in accordance with regulation 5;
b
the company, or a person acting on its behalf, fraudulently or negligently makes a claim for repayment of an amount under regulation 6(2).