Vat payment deadlines v2

- Created v2 files

- 3 working days for online direct debit and credit card, BACS and Giro payments have been changed to 2 working days so as to include the entire cleared by day as well. Previously the pay by date was a day too early.

- Also removed some previously commented out code in the tests.

https://www.agileplannerapp.com/boards/105200/cards/6144