842Payments made for later periodsU.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of sections 839 to 841.
(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).