- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2010
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Nodweddion Uwch
Rhagor o Adnoddau
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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
319The reference amount for a pre-commencement period
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Nodiadau Esboniadol
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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