F1Part 12ASale and lease-back etc
Chapter 1Payments connected with transferred land
Certain deductions from earnings: restriction and carrying forward of relief
681AHPayments made for later periods
(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).