Version Superseded: 01/04/2010
Point in time view as at 01/12/2009.
Income and Corporation Taxes Act 1988, Cross Heading: Amount of post-commencement supplement for a post-commencement period is up to date with all changes known to be in force on or before 13 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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) is to be reduced proportionally.
(3)Paragraphs 19 to 23 have effect for the purpose of determining the reference amount for a post-commencement period.
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