{
  "url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-162",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-162.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "schedule/2/paragraph/162",
  "kind": "paragraph",
  "number": "162",
  "heading": null,
  "text": "(1) This paragraph applies to a payment—\n(a) which is made in an accounting period beginning before 6 April 2007 and ending on or after that date, and\n(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.\n(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—\n(a) falls within the accounting period,\n(b) begins before 6 April 2007, and\n(c) ends on or after that date.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/162",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}