The amount so calculated which is attributable to the investigation period, including that which derives from fixed assets acquired before that period, shall be allocated as described in paragraph 2.
Déanfar an méid arna ríomh ar an gcaoi sin atá inchurtha leis an tréimhse imscrúdaithe, lena n-áirítear an méid a dhíorthaíonn ó shócmhainní seasta arna bhfáil roimh an tréimhse sin, a leithdháileadh de réir mar atá leagtha síos i mír 2.