Corporation Tax Act 2010 section 329F

Restrictions on accounting periods for which additional supplement may be claimed

Section 329F placed restrictions on the accounting periods in respect of which companies could claim additional supplement payments, prior to the repeal of the entire Chapter 5A regime.

• This section formed part of Chapter 5A (sections 329A–329T), which dealt with additional supplement claims by companies.
• The entire Chapter 5A was repealed by Finance Act 2015, Schedule 11, paragraph 13.
• The repeal took effect in relation to accounting periods ending on or after 5 December 2013.
• As a result, section 329F and its associated restrictions no longer have practical application for any current or future accounting periods.

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