# Corporation Tax Act 2009, Section 1141: “Payment period”


In this Part a “payment period” means a period—
(a) which ends on the fifth day of a month, and
(b) for which the company is liable to account for income tax and national insurance contributions to an officer of Revenue and Customs.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1141 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1141
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.