(a) In this section -
"trade" means a trade carried on by a company which consists of or includes the manufacture of goods (including activities carried on in an accounting period which, if the company had sufficient profits in that period and made a claim for relief in respect of the trade under this Part for that period, would be regarded for the purposes of this Part as the manufacture of goods);
"income from the sale of goods" in an accounting period in the course of a trade carried on by a company
shall, subject to section 422 as applied for the purposes of relief under section 456, be such income as would be "the income from the sale of those goods" in that period in the course of the trade for the purposes of a claim under section 448(2), if -
(i) no group relief under section 456 or loss relief under section 455(3) were allowed against income from the trade in that period,
(ii) the company had sufficient profits, and
(iii) the company made a claim for relief under this