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Finance Act 2004

Finance Act 2004 s 16

s 16 Amount of post-commencement supplement for a post-commencement period

(1) The amount of the post-commencement supplement for any post-commencement period in respect of which a claim under paragraph 15 is made is the relevant percentage for that period of the reference amount for that period. (2) If the post-commencement period is a period of less than twelve months, the amount of the supplement for the period (apart from this sub-paragraph) shall be reduced proportionally. (3) Paragraphs 19 to 24 have effect for the purpose of determining the reference amount for a post-commencement period.

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