Corporation Tax Act 2010 section 320

Claims for pre-commencement supplement

Section 320 explains how claims for pre-commencement supplement must be made and the time limits that apply to such claims.

• A pre-commencement supplement relates to a period before the commencement period
• Any claim for the supplement must be made as a claim for the commencement period itself
• The same time limit that applies to group relief claims applies to pre-commencement supplement claims
• The relevant time limit is set out in paragraph 74 of Schedule 18 to the Finance Act 1998