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Finance Act 2024
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Restriction where tax liabilities outstanding: meaning of “payment period”
9In section 1217KB (payment in respect of theatre tax credit), after subsection (4) insert—
“(4A)For the purposes of subsection (4), a “payment period” is—
(a)in relation to PAYE regulations or Class 1 national insurance contributions, a period—
(i)which ends on the fifth day of a month, and
(ii)for which the company is liable to account for income tax and national insurance contributions to an officer of Revenue and Customs;
(b)in relation to section 966 of ITA 2007, a period for which the company is required to make a return as described in section 969(1)(b) of that Act.”
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