(1) In this section, profits shall not be taken as including chargeable gains.
(2) Subject to this section, subsections (1),(2)(a) and (3) of section 1008 shall apply for the purposes of corporation tax as they apply for the purposes of income tax.
(3) Where the whole or part of an accounting period of a company is or is part of a period for which an account of a partnership trade has been made up, any necessary apportionment shall be made in computing the profits from or loss sustained in the company's several trade for the accounting period of the company.
(a) In this subsection, "the relevant amount" means -
(i) where the year of assessment and the accounting period coincide, the whole amount of the appropriate share of the joint allowance or, as the case may be, the whole amount of the appropriate share of the joint charge, and
(ii) where part only of the year of assessment is within the accounting period, such portion of the appropriate share of the joint allowance or, as the
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