(a) In this Part, "goods" means, subject to this section, goods manufactured in the State in the course of a trade by the company which, in relation to the relevant accounting period, is the company claiming relief under this Part in relation to the trade.
(b) Where -
(i) there are 2 companies one of which manufactures goods and the other of which sells the goods in the course of its trade, and
(ii) one of the companies is a 90 per cent subsidiary of the other company or both companies are 90 per cent subsidiaries of a third company,
any goods manufactured in the State by one of the companies shall, when sold in the course of its trade by the other company, be deemed to have been manufactured in the State by that other company.
(c) Sections 412 to 417 shall apply for the purposes of paragraph (b)(ii) as they apply for the purposes of Chapter 5 of Part 12.
(2) The definition of "goods" shall include fish produced in the State on a fish farm in the course of a trade by the compa