Corporation Tax Act 2010 section 329N

Supplement in respect of post-commencement period

Section 329N provided for the calculation of a supplement payable in respect of a post-commencement period, but this section was repealed with effect for accounting periods ending on or after 5 December 2013.

• Section 329N dealt with the calculation of a supplement relating to a post-commencement period under the bank levy provisions of Chapter 5A.
• The entire Chapter 5A (sections 329A to 329T) was repealed by the Finance Act 2015, Schedule 11, paragraph 13.
• The repeal took effect in relation to accounting periods ending on or after 5 December 2013.
• As this section has been repealed, it no longer has any practical application for current or future accounting periods.

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