Related Commentary  Related HMRC Manuals

945(1)  This Chapter provides–

(a)for persons who have made payments within section 946 (“section 946 payments” ) to make returns of the payments, and

(b)for the collection of income tax in respect of those payments.

945(2)  Sections 947 and 948 contain definitions and other provisions in relation to the following basic concepts used in the Chapter: “return period” and “accounting period”.

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