Related HMRC Manuals


In s. 839, in the heading, the words “under section 76 of ICTA” omitted by FA 2012, s. 146 and Sch. 16, para. 226(4), with effect in relation to accounting periods beginning on or after 1 January 2013 (FA 2012, s. 148) but subject to transitional provisions in FA 2012, Sch. 17. Where an accounting period would otherwise straddle 1 January 2013, it is deemed to end on 31 December 2012 (FA 2012, s. 149).

839(1)  Subsection (3) applies to the calculation of the amount to be taken into account as mentioned in section 835(2)(c) or 836(2)(c) in respect of the non-excluded element of the payment within section 835(2) or 836(2).

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