554Z11F(1)  This section applies in a case to which section 554Z11C applies (see section 554Z11B(1)).

554Z11F(2)  If a provisional payment of tax is made in respect of an earlier charge in relation to an overlap, it is to be treated as also being made in respect of the Chapter 2 overlap charge in relation to the overlap.

554Z11F(3)  If a provisional payment of tax is made in respect of a Chapter 2 overlap charge in relation to an overlap, it is to be treated as also being made in respect of the earlier charge in relation to the overlap.

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