Amendments of Chapter 5 of Part 8 of CTA 2010
This section has no associated Explanatory Notes
6In section 317 (reduction in respect of disposal receipts under CAA 2001), at the end insert—
“(4)This section is subject to section 318A(5) (exclusion of deductible amounts in respect of pre-2013 expenditure when determining pre-commencement supplement for additional 4 periods).”