Income and Corporation Taxes Act 1988

Valid from 22/07/2004

Limit on number of accounting periods for which supplement may be claimed U.K.

[F1 5 (1) A company may claim supplement under this Schedule in respect of no more than 6 accounting periods.

(2) The accounting periods in respect of which claims are made need not be consecutive.]

Textual Amendments

F1 Sch. 19B inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 286(3), Sch. 38