S.L. 372.18 Art. 4Due dates.

(1) P.T. payments fall due on the 30th April, 31st August and 21st December of each basis period.

(2) The first P.T. payment for a basis period of a provisional tax payer is that which falls due on that of the said three dates which comes first during that basis period and the order of the other P.T. payments is regulated accordingly.