Pre-commencement supplement Pre-commencement supplement

United Kingdom

1. 315Supplement in respect of a pre-commencement accounting period
2. 316The mixed pool of qualifying pre-commencement expenditure and supplement previously allowed
3. 317Reduction in respect of disposal receipts under CAA 2001
4. 318Reduction in respect of unrelieved group ring fence profits
5. 318AAdjustment of pool to remove pre-2013 expenditure after the initial 6 periods
6. 319The reference amount for a pre-commencement period
7. 320Claims for pre-commencement supplement