{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-842",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-842.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/842",
  "kind": "section",
  "number": "842",
  "heading": "Payments made for later periods",
  "text": "(1) This section applies for the purposes of sections 839 to 841.\n(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.\n(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.\n(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).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/842",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}