Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 556: Deductible payments made outside the time limits allowed
2241.This section gives the start and finish dates of the run-off period referred to in the overview above. It derives from section 92(2)(a) of FA 1995.
2242.Subsection (1) is more precise than the source legislation about when the payment must be made. See Change 134 in Annex 1.