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28(1)For the purposes of this Part of this Schedule a company’s percentage share in the profits or loss of a business at any time is determined on a just and reasonable basis.
(2)In making that determination, regard must be had, in particular, to—
(a)any matter that would be taken into account in determining under section 114(2) of ICTA the company’s share at that time in the profits or loss of the business, and
(b)any matter that would be taken into account in determining under that provision the company’s share at that time in any capital allowances and charges under CAA 2001.
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