F1Part 12ASale and lease-back etc
Chapter 1Payments connected with transferred land
Certain deductions from earnings: restriction and carrying forward of relief
681AGAggregation and apportionment of payments
(1)
This section applies for the purposes of section 681AE.
(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 681AF are treated as if made later than they were made.