SCHEDULES
SCHEDULE 1Small profits rate for non-ring fence profits
PART 3Consequential amendments
Corporation Tax (Instalment Payments) Regulations 1998
13
1
The Corporation Tax (Instalment Payments) Regulations 1998 (interpretation) are amended as follows.
2
In regulation 2 (interpretation)—
a
in paragraph (1), omit the entry for “related 51% group company”,
b
in paragraph (2), for “section 279G” substitute “
sections 18L and 18M
”
, and
c
after that paragraph insert—
2A
The rules in Part 3A of CTA 2010 (see sections 18E to 18J) which apply for determining whether a company is another company's associated company in an accounting period for the purposes of section 18D of that Act apply for the purposes of these Regulations.
3
In regulations 3 and 3A (large and very large companies), for “related 51% group” (in each place) substitute “
associated
”
.