(1) Subject to subsections (2) to (6), for the purpose of calculating the temporary solidarity contribution, taxable profits means so much of the total profits of the energy company for the accounting period, computed under section 76(3), that relate to relevant activities, reduced by -
(a) any charges on income paid by the company in the accounting period relating to relevant activities which are allowed as deductions against those total profits under section 243(2), and
(b) the amount of capital expenditure incurred on the construction or acquisition of a tangible asset -
(i) that is brought into use in the accounting period, where -
(I) the tangible asset is brought into use in any of the years 2018 to 2023, and
(II) the tangible asset is used in the course of carrying on relevant activities,
(ii) in respect of which allowances are made under Part 9 or Chapter 2 of Part 24.
(2) Where the tangible asset referred to in subsection (1)(b) ceases to be used in the course of carrying
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