416ZD(1)  In determining how much of the consideration for the service is qualifying expenditure, there is to be left out of account the amount (if any) by which that consideration exceeds D.

416ZD(2)  D is the cost to S of providing the service or, if the qualifying expenditure relates to only part of the service, that part.

416ZD(3)  Subsection (2) is subject to–

(a)subsection (4), and

which provide for D to be calculated differently in certain circumstances.

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