Section 841 — Corporation Tax Act 2010: Aggregation and apportionment of payments

Aggregation and apportionment of payments 841 1 This section applies for the purposes of section 839.

2 If more than one payment is made for the same period the payments must be taken together.

3 If payments are made for periods which overlap—

a the payments must be apportioned, and b the apportioned payments which belong to the common part of the overlapping periods must be taken together.

4 References in subsections (2) and (3) to payments include references to parts of payments which under section 840 are treated as if made later than they were made.