F1Part 12ASale and lease-back etc
Annotations:
Amendments (Textual)
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).
Pt. 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)