Statute
Section 322 — Corporation Tax Act 2010: Amount of post-commencement supplement for a post-commencement period
Text of the provision Official document
Amount of post-commencement supplement for a post-commencement period 322 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.
Official source: legislation.gov.uk
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