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,
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.