Paragraph 10 Accounting periods affected by illegal activity

Where an accounting period is excluded in accordance with paragraph 8 above, the Minister shall calculate P for the purposes of paragraph 6 above on the basis of the average net trading profits of the qualifying business arrived at in accordance with paragraph 7 above but by using a reasonable estimate of what the net trading profits for the excluded accounting period would have been but for the illegal activity on the basis of which it was excluded instead of the actual net trading profits for that accounting period.