http://www.legislation.gov.uk/ukpga/2015/33/section/39/enactedFinance (No. 2) Act 2015enKing's Printer of Acts of Parliament2018-03-02 PART 4 39 1 The Corporation Tax (Instalment Payments) (Amendment) Regulations 2014 (S.I. 2014/2409) are to be treated as always having had effect as if in regulation 1(2) (commencement) “ending” were substituted for “beginning”. 2 Consequently, for the purposes of the application of regulations 2(2) and 3(5B) of the Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) to accounting periods beginning before, and ending on or after, 1 April 2015— a sections 279F and 279G of CTA 2010 are taken to have effect in relation to such periods, and b paragraph 22 of Schedule 1 to FA 2014 is to be disregarded accordingly.