Statute
Section 319 — Corporation Tax Act 2010: The reference amount for a pre-commencement period
Text of the provision Official document
The reference amount for a pre-commencement period 319 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.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →