Part 15

Deduction of income tax at source
Chapter 15

Collection: deposit-takers, building societies and certain companies

Returns of income tax

Payments in an accounting period
949
1
This section applies if a person makes a section 946 payment on a date which falls within an accounting period of the person.
2
The person must deliver a return to an officer of Revenue and Customs for each return period—
a
which falls within the accounting period, and
b
in which the person makes a section 946 payment.
3
The person must deliver the return within 14 days after the end of the return period to which it relates.
4
The return must show the amount of—
a
any section 946 payments made by the person in the return period, and
b
the income tax payable by the person in respect of those payments (see section 951).
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)