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Post-commencement supplement Post-commencement supplement

  1. 321Supplement in respect of a post-commencement period
  2. 322Amount of post-commencement supplement for a post-commencement period
  3. 323Ring fence losses
  4. 324Special rule for straddling periods
  5. 325The pool of ring fence losses and the pool of non-qualifying Schedule 19B losses
  6. 326The ring fence pool
  7. 327Reductions in respect of relief for carried-forward ring fence losses
  8. 328Reductions in respect of unrelieved group ring fence profits
  9. 328AAdjustment of pool to remove pre-2013 losses after the initial 6 periods
  10. 329The reference amount for a post-commencement period