Paragraph 54

The “ARFP uplift amount” for a pre-acquisition accounting period is the amount equal to—

((SC - 20 %) / SC) \times A

where—

SC is the percentage specified in section 330(1) of CTA 2010 for the pre-acquisition accounting period, and

A is the amount applied, in relation to the loss period, in accordance with paragraph 25(2)(b) or (3)(b) for the pre-acquisition accounting period.