http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/19C/part/3

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.