Introduction Overview Chapter 6: Supplementary charge in respect of ring fence trades Section 332: Assessment, recovery and postponement of supplementary charge
1079.This section sets out the arrangements for the administration of the supplementary charge. It is based on section 501B of ICTA.
1080.The general rule is that the supplementary charge is treated for all administrative purposes as corporation tax, unless specific rules apply. In particular, this ensures that the relevant rules in TMA and in Schedule 18 to FA 1998 can apply.