25(1)Section 565 (which defines the amount to be charged to corporation tax where there is a breach of the condition in section 530) is amended as follows.
(2)In subsections (2) and (3), in the definition of “D”—
(a)for “on or before” substitute “within”,
(b)in paragraph (a) for “filing date referred to in” substitute “deadline set by”, and
(c)in paragraph (b) for “date specified” substitute “deadline set”.
(3)After subsection (3) insert—
“(4)The definition of “D” in subsections (2) and (3) needs to be read with section 530A (so far as applicable).”