(3)For the purposes of this section, "tax advantage" includes—(a)the determination of—(i)the allowance for any expense or interest; or(ii)any cost or expense allocated or apportioned,which has the effect of reducing the income or increasing the loss, from activities other than tonnage tax activities chargeable to tax, computed on the basis of entries made in the books of account in respect of the tax year in which the transaction was entered into; or(b)a transaction or arrangement which produces to the tonnage tax company more than ordinary profits which might be expected to arise from tonnage tax activities.
