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Legislation
Corporation Tax Act 2010

Crossheading Post-commencement supplement

  • 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
  1. Post-commencement supplement
  2. Amount of post-commencement supplement for a post-commencement period

Section 322 | Amount of post-commencement supplement for a post-commencement period

From legislation.gov.uk

(1)The amount of the post-commencement supplement for any post-commencement period in respect of which a claim under section 321 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 12 months, the amount of the supplement for the period (apart from this subsection) is to be reduced proportionally.

(3)Sections 325 to 329 have effect for the purpose of determining the reference amount for a post-commencement period.

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