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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. The reference amount for a post-commencement period

Section 329 | The reference amount for a post-commencement period

From legislation.gov.uk

For the purposes of section 322 the reference amount for a post-commencement period is so much of the amount in the ring fence pool as remains after making any reductions required by section 327 or 328.

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