If the qualifying activity of a person who is entitled or liable to an allowance or charge for a chargeable period is a concern listed in F1section 12(4) of ITTOIA 2005 or F2section 39(4) of CTA 2009 (mines, transport undertakings etc.) the allowance or charge is to be given effect in calculating the profits of the concern under F3Chapter 2 of Part 2 of ITTOIA 2005 or, as the case may be, under Case I of Schedule D, by treating—