16. The proportion referred to in paragraphs 8 and 9 above shall be calculated as follows—N.I.
where—
“G” is the number of days in the relevant year during which the company was a member of the group;
“H” is the number of days in the relevant year; and
“G / H” is the proportion.
Commencement Information
I1Sch. 11 para. 16 in operation at 5.4.2007, see reg. 1(1)