Amounts1 in respect of the total liability of a large company2 for an accounting period are treated as becoming due and payable as follows3. The amount of the company's total liability for that period or, as the case may be, the specified percentage amount4, is treated as becoming due and payable in instalments (not exceeding four)5 the first of which is due and payable on the date which is six months and 13 days from the start of the accounting period, and the last of which is due and payable on the date which is three months and 14
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