{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-319",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-319.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/319",
  "kind": "section",
  "number": "319",
  "heading": "The reference amount for a pre-commencement period",
  "text": "For the purposes of section 315, the reference amount for a pre-commencement period is the amount in the pool at the end of the period—\n(a) after the addition to the pool of any qualifying pre-commencement expenditure allocated to the pool for that period in accordance with section 316(3), but\n(b) before determining, and adding to the pool, the amount of any pre-commencement supplement claimed in respect of the period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/319",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}