Amendments of Chapter 5 of Part 8 of CTA 2010
This section has no associated Explanatory Notes
8(1)Section 326 (the ring fence pool) is amended as follows.
(2)In subsection (3), for “the following provisions of this Chapter” substitute “sections 327 and 328”.
(3)In subsection (4), after “made”, in the first place, insert “under section 327 or 328”.
(4)After subsection (5) insert—
“(6)This section is subject to section 328A (adjustment of pool to remove pre-2013 losses after the initial 6 periods).”