text_body: --- DIVISION TITLE ---
  
  Budget Resolutions 1998 - Corporation tax (due and payable date)
  
  --- MOTION EFFECT ---
  
  
  
  The majority Aye voters passed a set of regulations[1] that would enable the government to require instalment payments of corporation tax by large companies[2].
  
  The system at this time was that large companies paid their corporation tax nine months after the end of their accounting period.
  
  On 7 January 1999 the [http://www.opsi.gov.uk/si/si1998/19983175.htm Corporation Tax (Instalment Payments) Regulations 1998] came into force which implemented the regulations discussed in this particular vote.
  
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  * [1] [http://hansard.millbanksystems.com/commons/1998/mar/23/26-corporation-tax-due-and-payable-date#S6CV0309P0_19980323_HOC_469 Motion on corporation tax], House of Commons, 23 March 1998
  * [2] [http://archive.treasury.gov.uk/budget/1998/fbill/clauses.pdf Finance (No. 2) Bill 1998, Clause 30], (pdf document - scroll to page 24)
  
   
  
  --- COMMENTS AND NOTES ---
  
  (put thoughts and notes for other researchers here)
  