Finance Act 1981

11 (1) The tax chargeable in the case of any person shall be due and payable—

(a) as to one half, on or before 1st October 1981 ;

(b) as to one quarter, on or before 1st December 1981 ; and

(c) as to the remainder, on or before 1st February 1982,

and shall be so due and payable whether or not an assessment to the tax has been made by the date in question.

(2) Certificates of tax deposit issued by the Treasury under section 12 of the [1968 c. 13.] National Loans Act 1968 on terms published on or before 14th May 1979 may be used for paying the tax ; and for that purpose those terms shall have effect with the necessary modifications and as if the tax in or towards the payment of which a certificate is used were due as provided in sub-paragraph (1) above.