For the purposes of section 958 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), where the chargeable period of a company is an accounting period of the company ending in the period which begins on 21 June 2001 and ends on 30 June 2001, then 20 December 2001 is specified in relation to the company as the earlier day referred to in subsection (2) (b) (ii) (inserted by section 78 (1) (f) (ii) of the Finance Act, 2001 (No. 7 of 2001)) of that section 958 and, accordingly, preliminary tax appropriate to the chargeable period shall be due and payable by the company not later than 20 December 2001.