# Corporation Tax Act 2010, Section 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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/320 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-320
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.