{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-3/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-3/paragraph-9.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/3/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "Restriction where tax liabilities outstanding: meaning of “payment period”",
  "text": "In section 1217KB (payment in respect of theatre tax credit), after subsection (4) insert—\n“(4A) For the purposes of subsection (4), a “payment period” is—\n(a) in relation to PAYE regulations or Class 1 national insurance contributions, a period—\n(i) which ends on the fifth day of a month, and\n(ii) for which the company is liable to account for income tax and national insurance contributions to an officer of Revenue and Customs;\n(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.”",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/3/paragraph/9",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}