Post-commencement supplement Post-commencement supplement
- 321Supplement in respect of a post-commencement period
- 322Amount of post-commencement supplement for a post-commencement period
- 323Ring fence losses
- 324Special rule for straddling periods
- 325The pool of ring fence losses and the pool of non-qualifying Schedule 19B losses
- 326The ring fence pool
- 327Reductions in respect of relief for carried-forward ring fence losses
- 328Reductions in respect of unrelieved group ring fence profits
- 328AAdjustment of pool to remove pre-2013 losses after the initial 6 periods
- 329The reference amount for a post-commencement period