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Corporation Tax Act 2010

Section 322: Amount of post-commencement supplement for a post-commencement period.

1062.This section sets out how to calculate the amount of the post-commencement supplement. It is based on paragraph 16 of Schedule 19C to ICTA.

1063.The supplement is a percentage of the “reference amount”. The percentage is specified in section 310 and “reference amount” for post-commencement supplement is defined in section 329.

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