Paragraph 5

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

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

A claim for supplement by the company under Schedule 19B (exploration expenditure supplement) in respect of an accounting period is to count for the purposes of this paragraph as a claim for supplement under this Schedule in respect of that accounting period.

But, if the company makes a claim for supplement under this Schedule in respect of the deemed accounting period, any claim for supplement by the company under Schedule 19B in respect of the Schedule 19B deemed accounting period is to be ignored for the purposes of this paragraph.

For this purpose—

• “the deemed accounting period” means the deemed accounting period under paragraph 3(3) beginning on 1st January 2006, and

• “the Schedule 19B deemed accounting period” means the deemed accounting period under paragraph 3(3) of Schedule 19B ending before 1st January 2006.