Corporation Tax Act 2010 (c. 4)

Part 8 U.K. Oil activities

Chapter 5 U.K. Ring fence expenditure supplement

Post-commencement supplement U.K.

329 The reference amount for a post-commencement period U.K.

For the purposes of section 322 the reference amount for a post-commencement period is so much of the amount in the ring fence pool as remains after making any reductions required by section 327 or 328.