Part 13

... expenditure on research and development
Chapter 9

Supplementary

Miscellaneous

“Payment period”
1141
In this Part a “payment period” means a period—
a
which ends on the fifth day of a month, and
b
for which the company is liable to account for income tax and national insurance contributions to an officer of Revenue and Customs.
Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2