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162(1)This paragraph applies to a payment—U.K.
(a)which is made in an accounting period beginning before 6 April 2007 and ending on or after that date, and
(b)which was made before 6 April 2007, but which would have been a payment within section 946 if it had been made on or after that date.
(2)A payment to which this paragraph applies is to be treated as a payment within section 946 if it is made in a return period which—
(a)falls within the accounting period,
(b)begins before 6 April 2007, and
(c)ends on or after that date.
(3)In addition, a payment to which this paragraph applies which was made in an earlier return period which falls within the accounting period is to be treated as a payment within section 946.