(1) In this section -
‘the Acts’ has the same meaning as it has in section 1095;
‘estimated non-relevant trading loss’, in relation to a specified accounting period, means a non-relevant trading loss incurred or expected to be incurred, based on the best estimate that may reasonably be made, by a company in a specified accounting period;
‘estimated relevant trading loss’, in relation to a specified accounting period, means a relevant trading loss incurred or expected to be incurred, based on the best estimate that may reasonably be made, by a company in a specified accounting period;
‘excess claim’ means the amount by which the amount, referred to in this definition as ‘A’, exceeds the amount referred to in this definition as ‘B’:
(a) A, being the amount of tax repaid to a company for the preceding accounting period as computed in accordance with an interim claim made under this section, and
(b) B, being the amount of tax that would have been repaid to a company
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