Part 8

Oil activities
Chapter 5

Ring fence expenditure supplement

Pre-commencement supplement

Claims for pre-commencement supplement
320
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.