[F1681AHPayments made for later periodsU.K.
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(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).]
Textual Amendments
F1Pt. 12A inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 4 para. 2 (with Sch. 9 paras. 1-9, 22)