# Income and Corporation Taxes Act 1988, Paragraph 6

Extent: E+W+S+N.I.

(1) In this Schedule—
“provisional fraction” shall be construed in accordance with paragraphs 1(4) 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) Sub-paragraph (5) below applies in any case where an insurance company—
(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
(b) which has not delivered its first company tax return for an accounting period ending on or after that day,
makes the first claim for a provisional repayment for a particular accounting period ending on or after that day.
(5) Where this sub-paragraph applies—
(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
(b) paragraph 2 above, as originally enacted, shall have effect in relation to that accounting period as it has effect in relation to accounting periods ending before that day.
(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).

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19AB/paragraph/6 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19AB/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.