{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19AB/paragraph-6",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19AB/paragraph-6.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/19AB/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) In this Schedule—\n“provisional fraction” shall be construed in accordance with paragraphs 1(4) and 2 above;\n“provisional repayment” means a provisional repayment under paragraph 1 above;\n“provisional repayment period” shall be construed in accordance with paragraph 1 above.\n(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.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) Sub-paragraph (5) below applies in any case where an insurance company—\n(a) which has delivered a return under section 11 of the Management Act for an accounting period ending before the self-assessment appointed day, but\n(b) which has not delivered its first company tax return for an accounting period ending on or after that day,\nmakes the first claim for a provisional repayment for a particular accounting period ending on or after that day.\n(5) Where this sub-paragraph applies—\n(a) the provisional fraction for the accounting period to which the claim mentioned in sub-paragraph (4) above relates shall be determined in accordance with paragraph 1(3), (4), and (6) and sub-paragraph (3) above, as they have effect in relation to accounting periods ending before that day; and\n(b) paragraph 2 above, as originally enacted, shall have effect in relation to that accounting period as it has effect in relation to accounting periods ending before that day.\n(6) In this paragraph “the self-assessment appointed day” means the day appointed under section 199 of the Finance Act 1994 for the purposes of Chapter III of Part IV of that Act (self-assessment management provisions).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 19AB para. 6(1): definition of \"provisional fraction\" substituted (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 4(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 19AB para. 6(3) repealed (with effect in accordance with s. 169(3) of the repealing Act) by Finance Act 1996 (c. 8), Sch. 34 para 4(3), Sch. 41 Pt. 5(27), Note"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 19AB para. 6(4)-(6) added (with effect in accordance with s. 169(3) of the amending Act) by Finance Act 1996 (c. 8), Sch. 34 para. 4(4)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 19AB para. 6(4)(b) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 51(13); S.I. 1998/3173, art. 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1994 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/19AB/paragraph/6",
    "retrieved_at": "2026-10-29T09:49:54.309394+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}