§ Amendment made: No. 110, in page 117, line 41, at end insert—
'(5A) If any non-income amount is taken into account in computing a relevant profit, then for the purposes of subsection (5) the amount of the company's due share of the relevant profit and the amount of the share of the relevant profit that was actually allocated to the company shall be taken to be what they would have been if all non-income amounts had been left out of account in computing the relevant profit.
(5B) In subsection (5A) a "non-income amount" means an amount that for the purposes of corporation tax would not be taken into account as income or in computing income.'.—[Dawn Primarolo.]