(1) The Principal Act is amended -
(a) in Part 8 by inserting the following after section 243A:
"243B. Relief for certain charges on income on a value basis.
(1) In this section -
'charges on income paid for the purposes of the sale of goods' has the same meaning as in section 454;
'relevant corporation tax', in relation to an accounting period of a company, means the corporation tax which, apart from this section and sections 239, 241, 396B, 420B, 440 and 441, would be chargeable on the company for the accounting period;
'relevant trading charges on income' has the same meaning as in section 243A.
(2) Where a company pays relevant trading charges on income in an accounting period and the amount so paid exceeds an amount equal to the aggregate of the amounts allowed as deductions against -
(a) the income of the company in accordance with section 243A, and
(b) the income from the sale of goods in accordance with section 454,
of the company for the accounting period, the company may clai
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