4U.K.Certificates of tax deposit issued by the Treasury under section 12 of the M1National Loans Act 1968 on terms published on or before 14 th May 1979 may be used for making payments of APRT and of instalments under paragraph 2 above ; 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—
(a)in the case of APRT payable under paragraph 1 above, two months after the end of the chargeable period to which it relates;
(b)in the case of an instalment payable under paragraph 2 above, at the end of the month in which the instalment is required to be paid.
Marginal Citations