Preliminary Tax in 1st year of trading

Is there any difference to preliminary tax deadlines for individuals (self employed) and companies for payment of preliminary tax for the 1st year of trading? ie. if you started trading as a self employed individual on 31/08/04 do you have to pay preliminary tax on 31/10/04 or does a different date schedule apply?

Thanks

According to [broken link removed]:

There is no compulsion on a new business to pay Preliminary Tax in its first year in business.

However, business-owners should make provision for their income tax liability for that year, in order to avoid cashflow problems later on, when the tax becomes due for that year.

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I heard somebody from Revenue on the radio recently mention this too. You might find more information among .

Thanks a million Clubman, that's exactly what I'm looking for.