The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001 No. 3629

PART 3 AMENDMENTS TO SECONDARY LEGISLATION

The Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175)

Anti-avoidance provision

181.  In regulation 14(6)(b)(ii) of the Corporation Tax (Instalment Payments) Regulations 1998 (anti-avoidance provision) for “long term” substitute “long-term”.