OpenLegislation

Paragraph 5 Limit on number of accounting periods for which supplement may be claimedF1

(1)

A company may claim supplement under this Schedule in respect of no more than 6 accounting periods.

(2)

The accounting periods in respect of which claims are made need not be consecutive.

Annotations

Textual amendments

F1

Sch. 19B inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 286(3), Sch. 38