Where connected or affiliated entities incurred expenditure on the same R&D activities and derived amounts from supplying goods or services for them to the group, the R&D entity reduces its s 355-205 and s 355-480 deductions by the group mark-up (amounts derived less the grouped entities' actual cost), first against the current-year deduction, and does not count a mark-up already taken into account in an earlier year.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.