SCHEDULES
SCHEDULE 11Extension of ring fence expenditure supplement
5Amendments of Chapter 5 of Part 8 of CTA 2010
In section 316 (the mixed pool of qualifying pre-commencement expenditure and supplement previously allowed), after subsection (5) insert—
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This section is subject to section 318A (adjustment of pool to remove pre-2013 expenditure after the initial 6 periods).