F16(1)In this Schedule—
“provisional fraction” shall be construed in accordance with paragraphs 1(3), (4)(b) and 2 above;
“provisional repayment” means a provisional repayment under paragraph 1 above;
“provisional repayment period” shall be construed in accordance with paragraph 1 above.
(2)Any reference in this Schedule to a provisional repayment for an accounting period is a reference to a provisional repayment for a provisional repayment period falling within that accounting period.
(3)Until an insurance company makes a return under section 11 of the Management Act as amended by section 82 of the Finance (No.2) Act 1987, paragraph 1(4) above shall have effect in relation to that company as if for paragraph (a) there were substituted—
”(a)“information” means any information contained in a return under section 11 of the Management Act as that section has effect apart from section 82 of the Finance (No.2) Act 1987; and”.
Textual Amendments
F1Sch. 19AB inserted (25.7.1991 with effect as mentioned in s. 49(3) in relation to accounting periods beginning on or after 2.10.1992) by Finance Act 1991 (c. 31, SIF 63:1), s. 49, Sch. 8; S.I. 1992/1746, art.2