26 Quarterly instalment payments
Finance Act 2020 (2020 c 14) | Legislation

26  Quarterly instalment payments

(1)     The Corporation Tax (Instalment Payments) Regulations 1998 (SI 1998/3175) are amended as follows.

(2)     At the end of regulation 3 (large and very large companies) insert—

“(11)     A company which—

(a)

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