Section 950 — Income Tax Act 2007: Payments otherwise than in an accounting period

Payments otherwise than in an accounting period 950 1 This section applies if a person makes a section 946 payment on a date which does not fall within an accounting period of the person.

2 The person must deliver a return to an officer of Revenue and Customs within 14 days after the date on which the payment is made.

3 The return must show the amount of—

a the payment, and b the income tax payable by the person in respect of that payment (see section 951).