950Payments otherwise than in an accounting period
This section has no associated Explanatory Notes
(1)This section applies if a person makes a section 946 payment on a date which does not fall within an accounting period of the person.
(2)The person must deliver a return to an officer of Revenue and Customs within 14 days after the date on which the payment is made.
(3)The return must show the amount of—
(a)the payment, and
(b)the income tax payable by the person in respect of that payment (see section 951).