Part 8 Oil activities

Chapter 5 Ring fence expenditure supplement

Pre-commencement supplement

320 Claims for pre-commencement supplement
(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 FA 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.