http://www.legislation.gov.uk/ukpga/2020/14/section/26Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2026-04-15Expert Participation2026-03-18 PART 1 261The Corporation Tax (Instalment Payments) Regulations 1998 (S.I. 1998/3175) are amended as follows.2At the end of regulation 3 (large and very large companies) insert—11A company which—ais chargeable to corporation tax for an accounting period only because of a chargeable gain accruing to the company on the disposal of an asset, andbwould, apart from this paragraph, be a very large company by virtue of this regulation in respect of the accounting period,is to be treated for the purposes of these regulations as if it were a large company by virtue of paragraph (1).3In regulation 3(10), in the words before paragraph (a), after “12 months” insert “ and paragraph (11) does not apply ”.4The amendments made by this section have effect in relation to accounting periods beginning on or after 11 March 2020.