22For the purposes of this Schedule, references to an RP developer’s “adjusted trading loss” for an accounting period include—
(a)any amount by which joint venture losses that are attributable to that RP developer for period in accordance with section 40 exceed any adjusted trading profits that the RP developer has for that period;
(b)the sum of—
(i)any adjusted trading losses that the RP developer has for that period, and
(ii)any joint venture losses that are attributable to the RP developer for that period in accordance with section 40.