554Z11D(1)  Subsection (2) applies for the purposes of–

554Z11D(2)  A person is not to be regarded as having paid, or otherwise accounted for, any tax by reason only of making a provisional payment of tax, except in accordance with an application granted under section 554Z11E.

554Z11D(3)  In this Part, “provisional payment of tax” means–

(a)a payment on account of income tax,

(b)a payment that is treated as a payment on account under section 223(3) of FA 2014 (accelerated payments), or

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