Schedule 9ZF, Part 3, paragraph 18(2)

A person making a payment— must do so no later than twenty days after the end of the tax period in which the increase in consideration is accounted for in the person's business accounts. under paragraph 33(3) of Schedule 9ZD to the Act in a case falling within paragraph 33(2)(b) of that Schedule, or under paragraph 27(3) of Schedule 9ZE to the Act in a case falling within paragraph 27(2)(b) of that Schedule,

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Source: legislation.gov.uk · retrieved 2026-07-28