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Legislation
Corporation Tax Act 2010

Crossheading Pre-commencement supplement

  • 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
  1. Pre-commencement supplement
  2. The reference amount for a pre-commencement period

Section 319 | The reference amount for a pre-commencement period

From legislation.gov.uk

For the purposes of section 315, the reference amount for a pre-commencement period is the amount in the pool at the end of the period—

(a)after the addition to the pool of any qualifying pre-commencement expenditure allocated to the pool for that period in accordance with section 316(3), but

(b)before determining, and adding to the pool, the amount of any pre-commencement supplement claimed in respect of the period.

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