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Legislation
Corporation Tax Act 2010

Crossheading Pre-commencement supplement

  • Section 315 Supplement in respect of a pre-commencement accounting period
  • Section 316 The mixed pool of qualifying pre-commencement expenditure and supplement previously allowed
  • Section 317 Reduction in respect of disposal receipts under CAA 2001
  • Section 318 Reduction in respect of unrelieved group ring fence profits
  • Section 318A Adjustment of pool to remove pre-2013 expenditure after the initial 6 periods
  • Section 319 The reference amount for a pre-commencement period
  • Section 320 Claims for pre-commencement supplement
  1. Pre-commencement supplement
  2. Claims for pre-commencement supplement

Section 320 | Claims for pre-commencement supplement

From legislation.gov.uk

(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.

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