(1) This section shall apply if at any time in the relevant accounting period any of the equity holders -
(a) to whom the profit distribution is made, or
(b) who is entitled to participate in the notional winding up,
holds as such an equity holder any shares or securities which carry rights in respect of dividend or interest or assets on a winding up which are of such a nature (as, for example, if any shares will cease to carry a right to a dividend at a future time) that, if the profit distribution or the notional winding up were to take place in a different accounting period, the percentage to which, in accordance with the preceding provisions of this Chapter, that equity holder would be entitled of profits on the profit distribution or of assets on the notional winding up would be different from the percentage determined in the relevant accounting period.
(2) Where this section applies, there shall be determined -
(a) the percentage of profits to which on the profit distribution the
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