# Corporation Tax Act 2010, Section 319: The reference amount for a pre-commencement period


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—
(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
(b) before determining, and adding to the pool, the amount of any pre-commencement supplement claimed in respect of the period.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/319 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-319
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.