7With respect to tax in respect of accounting periods ending after the appointed day and interest on such tax, at the end of section 85 of the Management Act (application to corporation tax of provisions of Part VIII of that Act) there shall be added the following subsection—
“(2)Subsection (2) of section 83 above shall apply—
(a)to corporation tax to which a person is chargeable in respect of a non-resident company and which has become due and payable without the making of an assessment; and
(b)to interest to which he is chargeable on such tax under section 87A below,
as it applies (by virtue of subsection (1) above) to corporation tax which has been assessed on him in respect of such a company.”