(1) Subject to subsection (2), income tax contained in an assessment (other than an assessment made on or by a person who is a chargeable person under Part 41A) for any year of assessment shall be payable on or before 30 September in that year, except that income tax included in any such assessment for any year of assessment which is made on or after 30 September in that year shall be deemed to be due and payable not later than one month from the date on which the assessment is made.
(2) Where, for a year of assessment, any claim for exemption or for any allowance, credit, deduction, relief or repayment was granted on the basis of an incorrect account, declaration, information, particulars, return or statement or any other form of claim, then income tax contained in an assessment (other than an assessment made on or by a person who is a chargeable person under Part 41A) for the year of assessment or in a statement sent in accordance with Regulation 28 of the Income Tax (Employments) Re
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