
1 
These Regulations may be cited as the Corporation Tax (Instalment Payments) (Amendment) Regulations 2000, shall come into force on 19th April 2000 and shall have effect in relation to accounting periods of companies ending on or after 1st July 2000.
2 
In regulation 3(2) of the Corporation Tax (Instalment Payments) Regulations 1998 for “£5,000” substitute “£10,000”.
Jim Dowd
Bob Ainsworth
Two of the Lords Commissioners of Her Majesty’s Treasury
29th March 2000