CTM92505 - CTSA: quarterly instalments: legislation
The Corporation Tax (Instalment Payments) Regulations 1998 (SI1998/3175) as amended, 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.
References to regulations in these guidance paragraphs are to those Regulations, unless otherwise stated.