6.—(1) Subject to sub-paragraph (2), this Part applies where the demand notice is issued before or during the relevant year.E+W
(2) This Part does not apply where, as regards the relevant year, instalments are payable under Part I of this Schedule.
(3) In this Part “the aggregate amount” means the amount referred to in regulation 20(2).
Commencement Information
I1Sch. 1 para. 6 in force at 1.4.1992, see reg. 1(1)