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