Payment of the aggregate amount: date by which first instalment is payable
6. For sub paragraph (2) of paragraph 1 of Schedule 1 to the principal Regulations there shall be substituted, as follows:–
“(2) The aggregate amount is to be payable in no more than ten monthly instalments–
(a)beginning–
(i)where the demand notice is issued prior to the beginning of the relevant year, in April of that year; or
(ii)in any other case, in the month following that in which the demand notice is issued;
(b)ending in the penultimate month of the relevant year; and
(c)falling due on such day in each month as is specified in the notice.”.