(1) Subject to subsection (4) for the purposes of determining the qualifying profits in relation to a qualifying asset for accounting periods beginning on or after 1 January 2016 but on or before 31 December 2019 -
(a) acquisition costs in relation to a qualifying asset shall include any acquisition costs incurred prior to 1 January 2016,
(b) group outsourcing costs in relation to a qualifying asset shall include any group outsourcing costs incurred prior to 1 January 2016 and where group outsourcing costs incurred prior to 1 January 2016 related to more than one qualifying asset, those costs shall be apportioned on a just and reasonable basis, and
(c) qualifying expenditure on the qualifying asset shall -
(i) be calculated with reference to qualifying expenditure in relation to all qualifying assets in the 48 month period ending on the last day of the accounting period, and
(ii) be -
(I) calculated in accordance with this Chapter, and
(II) calculated as a portion of the total qualifyi
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