[F11139A Expenditure incurred on paymentsU.K.
This section has no associated Explanatory Notes
(1)References in this Part to expenditure incurred on payments (however expressed) are references to expenditure incurred on payments made before the making of a claim under this Part in relation to that expenditure.]
Textual Amendments
F1S. 1139A inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 18(2), 20