(1) In this section -
' Act of 2014 ' means the Companies Act 2014;
' Act of 2010 ' means the Value-Added Tax Consolidation Act 2010;
' relevant date ' has the same meaning as in section 621 of the Act of 2014;
' relevant period ' means -
(a) in paragraph (a)(i) of subsection (4) and in paragraphs (b) and (c) of that subsection, the 12 month period next before the date that is 14 days after the end of the income tax month in which the relevant date occurred;
(b) in subparagraphs (ii) to (v) of subsection (4)(a), the 12 month period referred to in the relevant subsection;
' relevant subsection ' means subsection (2)(a)(iii) of section 621 of the Act of 2014.
(2) For the purposes of section 440 of the Act of 2014 and the relevant subsection, the amount referred to in the relevant subsection is deemed to include corporation tax and capital gains tax.
(a) Any value-added tax, including interest payable on that value-added tax in accordance with section 114 of the Act of 2010, for whic
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