228 The additional calculation rule
Corporation Tax Act 2009 (2009 c 4) | Legislation

228  The additional calculation rule

(1)     The rule in this section applies if the conditions mentioned in section 227(2) are met.

(2)     The additional calculation rule is that the amount given by the formula in section 217, 219, 220, 221 or 222 must be reduced by the amount calculated in accordance with this section in order to give the amount of the receipt under calculation.

(3)     The amount of the reduction is—

(a)     if there is one taxed receipt which has an unused amount, the basic relieving amount by

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