CTM92505 - CTSA: quarterly instalments: legislation

Corporation Tax (Instalment Payments) Regulations 1998 (SI1998/3175), made under the authority of:

  • TMA70/S59DA (8) and TMA70/S59E,
  • ICTA88/S826A,

and

  • FA98/S30,

set out the requirement for large companies to pay tax in quarterly instalments. FA98/S30 introduces TMA70/S59E. SI1998/3175 was amended by the Corporation Tax (Instalment Payments) (Amendment) Regulations 1999 (SI1999/1929). They were further amended by the Corporation Tax (Instalment Payments) (amendment) Regulations 2000 (SI2000/892).

References to Regulations in this chapter are to those Regulations, unless otherwise stated.