# Income Tax Act 2007, 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.

---
Source: https://www.legislation.gov.uk/ukpga/2007/3/schedule/2/paragraph/162 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/schedule-2/paragraph-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.