Introduction Summary
1.This section introduces the rules for calculating taxable diverted profits for an accounting period where section 86 applies. It provides signposts to sections 89, 90 and 91 which determine the taxable diverted profits. The section also signposts sections 93, 95 and 97 which determine how an HM Revenue & Customs officer estimates these profits in a preliminary notice or a charging notice. Subsections (4) to (9) define key expressions used in sections 90 and 91.