# Corporation Tax Act 2010, Section 842: Payments made for later periods


(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).

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/842 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-842
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.