(1) Subsections (2) to (4) shall apply only in respect of a company to which section 239(10) relates.
(2) The provisions of the Income Tax Acts relating to -
(a) persons who are to be chargeable to income tax,
(b) income tax assessments, and
(c) the collection and recovery of income tax,
shall, in so far as they are applicable, apply to the charge, assessment, collection and recovery of income tax under section 239.
(a) Any tax payable in accordance with section 239 without the making of an assessment shall carry interest from the date when the amount becomes due and payable until payment -
(i) for any day or part of a day before 1 August 1978 during which the amount remains unpaid, at a rate of 0.0492 per cent,
(ii) for any day or part of a day on or after 1 August 1978 and before 1 April 1998 during which the amount remains unpaid, at a rate of 0.0410 per cent,
(iii) for any day or part of a day on or after 1 April 1998 and before 1 July 2009 during which the amount remains unpai
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