Section 841 | Aggregation and apportionment of payments

(1)This section applies for the purposes of section 839.

(2)If more than one payment is made for the same period the payments must be taken together.

(3)If payments are made for periods which overlap—

(a)the payments must be apportioned, and

(b)the apportioned payments which belong to the common part of the overlapping periods must be taken together.

(4)References in subsections (2) and (3) to payments include references to parts of payments which under section 840 are treated as if made later than they were made.