The new Corporation Super Tax is 130% for certain capital items. My query is if a company is eligible fot this relief is it pro-rated if the compant is say only 9 months 31/12/21. For example Company year end 31/12/2021 and the super tax is for qualifying expenditure from 1/4./21 to 31/12/2021 is the relief on this expenditure 30% by 9/12 th. Any clarification much appreciated.??