(1) In this section -
"income from the sale of goods", in relation to an accounting period of a company, means such income as is income from the sale of those goods in the course of a trade carried on by the company for the purposes of a claim under section 448(3);
"net relevant trading income", in relation to an accounting period of a company, means the excess of the amount of relevant trading income of the company for the accounting period over the aggregate of the amounts of - (a) relevant charges on income paid by the company in the accounting period, and (b) any relevant trading loss incurred by the company in the accounting period;
"relevant charges on income", in relation to an accounting period of a company, means the charges on income paid by the company in the accounting period wholly and exclusively for the purposes of a trade carried on by the company other than so much of those charges as are - (a) charges on income paid for the purposes of the sale of goods