320Claims for pre-commencement supplementU.K.
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Nodiadau Esboniadol
(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.