5. The maximum amount which may be paid under section 3 of the Act by way of grant in respect of the 1990/91 financial year in relation to the kinds of expenditure specified under a Head in the Schedule is that sum which represents 90 per cent. of —
(a)the total amount of the costs of the relevant companies which are related to the kinds of expenditure specified under the Head and which fall to be charged to the relevant consolidated profit and loss account; or
(b)if a larger amount has been agreed in respect of those costs for the purposes of section 3(2)(b) of the Act, that larger amount.