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RC 35B: Treatment of overpaid provisional tax instalments calculated using AIM method
or “How to handle excess tax paid by companies using the AIM method”
You could also call this:

“This provision about help for people facing hard times is no longer active”

This part of the law used to be about people who were affected by difficult events. It was called ‘Persons affected by adverse events’. However, this section is no longer in use. It was removed from the law on 6 October 2009. This means that if you’re looking for information about how the law treats people affected by tough situations, you’ll need to look elsewhere in the current laws.

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Next up: RC 37: Availability of early-payment discounts

or “When small businesses can get discounts for paying tax early”
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Part R General collection rules
Provisional tax: Table R1: Summary of instalment dates and calculation methods for provisional tax

RC 36Persons affected by adverse events (Repealed)

    Notes
    • Section RC 36: repealed, on , by section 501 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).