5Any apportionment falling to be made under this Part of this Schedule of—
(a)tax which would, but for the proviso to paragraph 1 thereof, go to reduce profits for a chargeable accounting period falling partly before and partly after the said end of March; or
(b)tax paid under the law of a territory outside the United Kingdom in respect of income which, for profits tax purposes, is or forms part of the profits for any such chargeable accounting period; or
(c)profits tax for any such chargeable accounting period,
shall be made by reference to the number of months or fractions of a month in the two parts of the chargeable accounting period.