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“relevant accounting standards” has the same meaning as in Schedule 17A;

I is the income tax payable under section 239 or 241 for the preceding accounting period,

I is the income tax payable under section 239 or 241 for the preceding accounting period,

(8) The provisions of this Chapter as respects due dates for payment of tax apply subject to sections 579(4)(b) and 981.

(5) References in this Chapter to the due date for the payment of an amount of preliminary tax shall, in the case where that tax is due for an accounting period, other than a relevant accounting period, of a company, be construed in accordance with section 959AR(1).

“final instalment” shall be construed in accordance with section 959AS(1);

“final relevant instalment” shall be construed in accordance with section 959AS(5);

“initial instalment” shall be construed in accordance with section 959AS(1);

“initial relevant instalment” shall be construed in accordance with section 959AS(5);

(2) An accounting period is not a relevant accounting period where, but for this subsection, the final instalment of preliminary tax would, by reason of the dates on which the accounting period starts and ends, be due and payable in accordance with section 959AS(2) on or before the date on which the initial instalment would be due and payable in accordance with that section.

(6) References in this Chapter to the due date for the payment of the initial instalment, or the final instalment, of preliminary tax shall, in the case where that tax is due for a relevant accounting period, be construed in accordance with section 959AS(2).

(8) The provisions of this Chapter as respects due dates for payment of tax apply subject to sections 579(4)(b) and 981.