# Finance Act 2015, Paragraph 5


In section 316 (the mixed pool of qualifying pre-commencement expenditure and supplement previously allowed), after subsection (5) insert—
“(6) This section is subject to section 318A (adjustment of pool to remove pre-2013 expenditure after the initial 6 periods).”

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.