Section 949 — Income Tax Act 2007: Payments in an accounting period

Payments in an accounting period 949 1 This section applies if a person makes a section 946 payment on a date which falls within an accounting period of the person.

2 The person must deliver a return to an officer of Revenue and Customs for each return period—

a which falls within the accounting period, and b in which the person makes a section 946 payment.

3 The person must deliver the return within 14 days after the end of the return period to which it relates.

4 The return must show the amount of—

a any section 946 payments made by the person in the return period, and b the income tax payable by the person in respect of those payments (see section 951).