Link Report

(b) where, after 31 October in a tax year, an amount of additional income tax for the preceding tax year or, in the case of a chargeable person to whom section 959AP applies, the pre-preceding tax year becomes payable, that additional income tax shall not be taken into account if it became due and payable one month following the amendment to the assessment or the determination of the appeal, as the case may be, by virtue of section 959AU(2) or section 959AV(2), and

(1) Subject to subsection (2) and section 959AV, any additional tax due by reason of the amendment of an assessment for a chargeable period shall be deemed to be due and payable on the same day as the tax due under the assessment, before its amendment, was due and payable.