Introduction Overview Overview Section 321: Supplement in respect of a post-commencement period
1060.This section sets out when a company may qualify for post-commencement supplement, and how the claim is given effect. It is based on paragraph 15, 17 and 18 of Schedule 19C to ICTA.
1061.The calculation of post-commencement supplement is set out in sections 322 to 329. Under subsection (2 ) the supplement is treated as a loss carried forward to be set against future profits from the ring fence trade.