Crossheading Pre-commencement supplement
From legislation.gov.uk
Contents
- Section 315 Supplement in respect of a pre-commencement accounting period
- Section 316 The mixed pool of qualifying pre-commencement expenditure and supplement previously allowed
- Section 317 Reduction in respect of disposal receipts under CAA 2001
- Section 318 Reduction in respect of unrelieved group ring fence profits
- Section 318A Adjustment of pool to remove pre-2013 expenditure after the initial 6 periods
- Section 319 The reference amount for a pre-commencement period
- Section 320 Claims for pre-commencement supplement