介绍性文本1.引文，毕业典礼，解释和效力2.对主要规定的修订3.（1）将第5条（分期付款-主要规定）修订为第4条。在第5条之后插入-分期付款-环形围栏利润。在第6（1）（a）条（还款金额）在第5条之后插入。在第7（2）条（未付金额的利息）在第7（2）条之后插入第（1A）7.（1）款将第8条（多缴款额的利息）修订如下。第9（4）条（对第9（1）条第102条的相应修订）将第10（1）条（向第10（1）条提供的资料）修订如下。第13（a）条（未缴税款的罚款）将第11（1）条（记录的制作）修订如下5“.签字说明

Introductory Text1.Citation, commencement, interpretation and effect2.Amendment to the principal Regulations3.(1) Amend regulation 5 (instalment payments – principal provisions) as.4.After regulation 5 insert— Instalment payments – ring fence profits.5.In regulation 6(1)(a) (repayment of amounts) after “regulation 5” insert.6.In regulation 7(2) (interest on unpaid amounts) in paragraph (1A).7.(1) Amend regulation 8 (interest on overpaid amounts) as follows.8.In regulation 9(4) (consequential amendments of section 102 of the.9.(1) Amend regulation 10(1) (information to be provided to the.10.(1) Amend regulation 11(1) (production of records) as follows.11.In regulation 13(a) (penalty for unpaid tax) after “regulation 5”.SignatureExplanatory Note