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(7) For the purposes of this section, 2 companies are members of the same group if and only if they would be such members for the purposes of section 411.

(ii) where subsection (4) of section 959AN applies in relation to that period, a nil amount,

D is 90 per cent of the tax payable by the surrendering company for the relevant period, or, where subsection (4) of section 959AN applies in relation to that period, a nil amount;

(iv) any amount of preliminary tax for a relevant period in respect of which subsection (4) of section 959AN applies,

C is the amount of preliminary tax paid by the surrendering company for the relevant period in accordance with section 959AR(1) or section 959AS(2), as the case may be, and

(iii) an amount of preliminary tax for a relevant period in accordance with section 959AR(1) or section 959AS(2), as the case may be, being an amount which exceeds 90 per cent of the tax payable by the surrendering company for the relevant period, or

A is the amount of the initial instalment of preliminary tax paid by the surrendering company for the relevant period in accordance with subsection (2) of section 959AS, and

C is the amount of preliminary tax paid by the surrendering company for the relevant period in accordance with section 959AR(1) or section 959AS(2), as the case may be, and

(i) an initial instalment of preliminary tax for an accounting period (in this subsection referred to as the “relevant period”) in accordance with subsection (2) of section 959AS, being an amount which exceeds, or exceeds the lower of—

(iii) an amount of preliminary tax for a relevant period in accordance with section 959AR(1) or section 959AS(2), as the case may be, being an amount which exceeds 90 per cent of the tax payable by the surrendering company for the relevant period, or

(i) an initial instalment of preliminary tax for an accounting period in accordance with subsection (2) of section 959AS, being an amount which is less than, or less than the lower of—

(iii) an amount of preliminary tax for an accounting period in accordance with subsection (2) of section 959AS, being an amount which is less than 90 per cent of the tax payable by the claimant company for the accounting period,

(i) an additional amount of preliminary tax equal to the relevant initial balance shall be deemed for the purposes of subsection (4)(b) of section 959AS to have been paid by the claimant company on the due date for the payment of the initial instalment of preliminary tax of that company for the relevant period if 100 per cent of the tax payable by the claimant company for the relevant period, disregarding this subparagraph, is paid on or before the specified return date for the relevant period, and

(i) an additional amount of preliminary tax equal to the relevant final balance shall be deemed for the purposes of subsection (4)(d) of section 959AS to have been paid by the claimant company on the due date for the payment of the final instalment of preliminary tax of that company for the relevant period if 100 per cent of the tax payable by the claimant company for the relevant period, disregarding this subparagraph, is paid on or before the specified return date for the relevant period, and

(b) Where this section applies, the amount on which, but for this section, the claimant company is liable to pay interest in accordance with section 1080 shall be reduced by—