Section 320 | Claims for pre-commencement supplement

(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.