(1) Part 41 of the Principal Act is amended -

(a) in section 950(1), by substituting the following for paragraphs (b) and (c) of the definition of "specified return date for the chargeable period":

"(b) where the chargeable period is an accounting period of a company and subject to paragraph (c), the last day of the period of 9 months commencing on the day immediately following the end of the accounting period, but in any event not later than day 21 of the month in which that period of 9 months ends, and

(c) where the chargeable period is an accounting period of a company which ends on or before the date of commencement of the winding up of the company and the specified return date in respect of that accounting period would apart for this paragraph fall on a day after the date of commencement of the winding up but not within a period of 3 months after that date, the day which falls 3 months after the date of commencement of the winding up but in any event not later than day 21 of the month in which that period of 3 months ends.",

(b) in section 951 -

(i) in subsection (1), by substituting for all the words from "Every chargeable person" down to "a return in the prescribed form of" the following: