Statute
Section 320 — Corporation Tax Act 2010: Claims for pre-commencement supplement
Text of the provision Official document
Claims for pre-commencement supplement 320 1 Any claim for pre-commencement supplement in respect of a pre-commencement period must be made as a claim for the commencement period.
2 Paragraph 74 of Schedule 18 to FA 1998 (company tax returns etc: time limit for claims for group relief) applies in relation to a claim for pre-commencement supplement as it applies in relation to a claim for group relief.
Official source: legislation.gov.uk
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