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(a)where the relevant time (within the meaning of section 579B) falls within the period of 12 months beginning with the 11th day of February, 1999, the relevant period is the period beginning with that day and ending with the relevant time, and

(a)section 579B applies as regards the trustees (in this section referred to as “migrating trustees”) of a settlement, and

(b)any tax, which is payable by the migrating trustees in respect of a chargeable gain accruing to them for a year of assessment (in this section referred to as “the year of assessment concerned”) by virtue of section 579B(3), is not paid within 6 months after the date on or before which the tax is due and payable.

(1)In this section “specified period”, in relation to a year of assessment, means the period beginning with the specified return date for the year of assessment (within the meaning of section 950 section 959A) and ending 3 years after the time when a return under section 951 for the year of assessment is delivered to the appropriate inspector (within the meaning of section 950) when a return under section 951 Chapter 3 of Part 41A for the chargeable period is delivered to the Collector-General .