Valid from 22/07/2004
The reference amount for a pre-commencement periodU.K.
[F113For the purposes of this Part of this Schedule, 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 E&A expenditure allocated to the pool for that period in accordance with paragraph 10(3), but
(b)before determining, and adding to the pool, the amount of any pre-commencement supplement claimed in respect of the period.]
Textual Amendments
F1Sch. 19B inserted (22.7.2004) by Finance Act 2004 (c. 12), s. 286(3), Sch. 38