Amendment of regulation 710
In regulation 7 (interest on unpaid amounts of a large company’s total liability for an accounting period)16, in paragraph (2) (interest on overdue corporation tax), in the inserted text—
a
for “5 or 5A” substitute “4A, 4B, 4C, 4D, 5, 5A or 5B (as the case may be)”; and
b
for “that regulation” substitute “the regulation in question”.