SolvedCrossheading Post-commencement supplement
From legislation.gov.uk
Contents
- Section 321 Supplement in respect of a post-commencement period
- Section 322 Amount of post-commencement supplement for a post-commencement period
- Section 323 Ring fence losses
- Section 324 Special rule for straddling periods
- Section 325 The pool of ring fence losses and the pool of non-qualifying Schedule 19B losses
- Section 326 The ring fence pool
- Section 327 Reductions in respect of relief for carried-forward ring fence losses
- Section 328 Reductions in respect of unrelieved group ring fence profits
- Section 328A Adjustment of pool to remove pre-2013 losses after the initial 6 periods
- Section 329 The reference amount for a post-commencement period