(1) In this section -
'additional tax', in relation to a territory in respect of a qualifying company for an accounting period, means the amount determined by the formula -
A × B/100
where -
A is the specified amount for that territory in respect of the qualifying company for the accounting period, and
B is the rate per cent specified in section 21(1)(f);
'deductible amount', in relation to a territory in respect of a qualifying company for an accounting period, means the amount determined by the formula -
C × D/E
where -
C is the specified amount for that territory in respect of the qualifying company for the accounting period,
D is the specified tax in relation to such specified amount, and
E is the additional tax in relation to that specified amount;
'foreign tax in respect of a qualifying company for an accounting period' means, in relation to a company carrying on business in a territory, the amount determined by the formula -
F × G/100
where -
F is so much of the specified amo
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