The Corporation Tax (Instalment Payments) (Amendment) Regulations 2011

Amendment of regulation 11

This sectionnoteType=Explanatory Memorandum has no associated

16.  (1)  Regulation 11 (production of records)(1) is amended as follows.

(2) In paragraph (1)—

(a)for “the Board” substitute “HMRC”; and

(b)for “5 or 5A” in both places that it occurs substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”.

(3) In paragraph (2)(b) for “the Board” substitute “Revenue and Customs”.

(1)

Regulation 11 has been amended by regulation 10 of S.I. 2005/889.