Commentary on Sections Overview Overview Section 950: Payments otherwise than in an accounting period
2910.This section contains the main provisions regarding section 946 payments made otherwise than in an accounting period. It is based on paragraphs 3 and 9 of Schedule 16 to ICTA.
2911.Subsection (3) specifies the information required to be included in such a return, bringing this requirement into line with the position for returns where a section 946 payment is made in an accounting period. See Change 144 in Annex 1.