949Payments 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 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).