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Corporation Tax Act 2010
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318Reduction in respect of unrelieved group ring fence profits
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(1)This section applies if there is an amount of unrelieved group ring fence profits for a pre-commencement period.
(2)For the purpose of allocating qualifying pre-commencement expenditure to the pool for that period—
(a)find so much (if any) of amount E for that period as remains after any reduction falling to be made under section 317, and
(b)reduce that amount (but not below nil) by setting against it a sum equal to the aggregate of the amounts of unrelieved group ring fence profits for the period.
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