Section 59B(2)

In a case falling within subsection (1)(a) above section 59A shall have effect as if— subject to paragraph (b) below, the section 28 accounting period were deemed to be a period ending within a surcharge period begun or, as the case may be, extended by a notice served under section 59A; but any question— were to be determined as it would be determined for the purposes of section 59. whether a surcharge period was begun or extended by the notice, or whether the taxable person was in default in respect of any prescribed accounting period which was not a section 28 accounting period but ended within the surcharge period begun or extended by that notice,

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Source: legislation.gov.uk · retrieved 2026-07-28