Article 11 Business carried on in divisions
Save as the Commissioners may otherwise allow, where the registration under the Act of a body corporate is in the names of divisions under section 31(1) of the Act a division shall be under a duty to pay a payment on account under this Order if—
(a)
the amount of tax which the division was liable to pay in respect of the period specified in article 4 above exceeded £2,000,000, or
(b)
the amount of tax which the divisions were liable to pay in respect of that period in aggregate exceeded £2,000,000.