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“relevant tax” means tax payable, other than tax in respect of the amount of any postponed gain under section 628, which but for section 627 would not be payable by a migrating company for a chargeable period;

“relevant tax” means tax payable, other than tax in respect of the amount of any postponed gain under section 628, which but for section 627 would not be payable by a migrating company for a chargeable period;

(i) a company which is, or during the period of 12 months ending with the date when relevant tax became due and payable was, a member of the same group (within the meaning of section 629(1)) as the migrating company, or

(ii) a person who is, or during the period mentioned in subparagraph (i) was, a controlling director (within the meaning of section 629(1)) of the migrating company or of a company which has, or within that period had, control over the migrating company,

“electronic means” has the meaning assigned to it in section 917EA(1);

(i) be made in the return under section 959I—

(6) (a) Where relevant tax becomes due and payable at any time under this section, simple interest shall be payable on the amount of that relevant tax and shall be calculated, from the specified date until payment, for any day or part of a day during which the amount of relevant tax remains unpaid, at the prevailing rate specified in the Table to subsection (2)(c)(ii) of section 1080, and such interest shall be due and payable when the relevant tax concerned is due and payable.