Corporation Tax Act 2010 section 329O

Amount of post-commencement additional supplement for a post-commencement period

Section 329O established how to calculate the amount of post-commencement additional supplement for a given post-commencement period, but this section has been repealed.

• Section 329O was part of Chapter 5A (sections 329A–329T) of the Corporation Tax Act 2010, which dealt with supplementary provisions relating to certain tax reliefs.
• The entire chapter, including section 329O, was repealed by Finance Act 2015 (Schedule 11, paragraph 13).
• The repeal took effect in relation to accounting periods ending on or after 5 December 2013.
• As a result, this section no longer has any operative force and cannot apply to any current or future accounting periods.

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