Paragraph 52

(1)

Section 59B (payment of income tax and capital gains tax) is amended as follows.

(2)

In subsection (1)(b), after “59A” insert “ or 59AA ”.

(3)

After subsection (2) insert—

“(2A)
The reference in subsection (1)(b) to payments on account under section 59AA does not include any amounts already repaid under section 59AA(5).”