SCHEDULES
SCHEDULE 19CPetroleum extraction activities: ring fence expenditure supplement
Part 3Pre-commencement supplement
Claims for pre-commencement supplement
14
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 the Finance Act 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.