Section 97A(6)

Where a payment is received in respect of any services the performance of which takes place over a period a part of which falls before the commencement date and a part of which does not— an apportionment shall be made, on a just and reasonable basis, of the extent to which the payment is attributable to so much of the performance of those services as took place before that date; the payment shall, to that extent, be taken for the purposes of this section to relate to a time before that date; and the remainder, if any, of the payment shall be taken for those purposes to relate to times on or after that date.

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