# Income and Corporation Taxes Act 1988, Paragraph 5: Limit on number of accounting periods for which supplement may be claimed


(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.

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Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/19B/paragraph/5 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-19B/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.