Statute
Section 681AH — Income Tax Act 2007: Payments made for later periods
Text of the provision Official document
Payments made for later periods 681AH 1 This section applies for the purposes of sections 681AE to 681AG.
2 For the purposes of this section the relevant year, in relation to a payment, is the year which begins with the date it is made.
3 If a payment is made for a period all of which is after the relevant year, it must be treated as made for the relevant year.
4 If a payment is made for a period part of which is after the relevant year, it must be treated as if a corresponding part of it was made for the relevant year (and no part for a later period).
Official source: legislation.gov.uk
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