Income and Corporation Taxes Act 1988

Valid from 22/07/2004

Amount of post-commencement supplement for a post-commencement periodU.K.

16(1)The amount of the post-commencement supplement for any post-commencement period in respect of which a claim under paragraph 15 is made is the relevant percentage for that period of the reference amount for that period.

(2)If the post-commencement period is a period of less than twelve months, the amount of the supplement for the period (apart from this sub-paragraph) shall be reduced proportionally.

(3)Paragraphs 19 to 24 have effect for the purpose of determining the reference amount for a post-commencement period.