b

the total of the amounts mentioned in subsection (3).

3

Those amounts are—

a

the reductions under section 228 of CTA 2009 (the additional calculation rule) by reference to the taxed receipt,

b

the deductions allowed in calculating the profits of a property business for expenses under section 232 of CTA 2009 (tenant under taxed lease which uses premises for purposes of property business treated as incurring expenses) by reference to the taxed receipt, and

c

the deductions allowed in calculating the profits of a trade, profession or vocation for expenses under section 61 above or section 63 of CTA 2009 (tenant under taxed lease who uses land in connection with trade treated as incurring expenses) by reference to the taxed receipt.