Paragraph 162

(1)

This paragraph applies to a payment—

(a)

which is made in an accounting period beginning before 6 April 2007 and ending on or after that date, and

(b)

which was made before 6 April 2007, but which would have been a payment within section 946 if it had been made on or after that date.

(2)

A payment to which this paragraph applies is to be treated as a payment within section 946 if it is made in a return period which—

(a)

falls within the accounting period,

(b)

begins before 6 April 2007, and

(c)

ends on or after that date.

(3)

In addition, a payment to which this paragraph applies which was made in an earlier return period which falls within the accounting period is to be treated as a payment within section 946.