Section 177 | Cases in which both sections 172 and 174 apply

(1)This section applies in a case in which sections 172 and 174 apply but section 170 does not.

(2)Determine what company A's proportion would be—

(a)on the basis mentioned in section 172(1),

(b)on the basis mentioned at Step 4 in section 174,

(c)on those bases taken together, and

(d)ignoring sections 172 and 174.

(3)Company A's proportion is taken to be the lowest proportion determined under subsection (2).