In calculating the liability of the Indemnifying Parties there shall be taken into account:
(i) the amount by which any liability to Taxation of the Indemnified Party actually reduced or extinguished as a result of the matter giving rise to the indemnity claim;
(ii) 8.7.2 the amount by which any liability to Taxation of the Indemnified Party is actually increased as a result of the payment by the Indemnifying Parties in respect of the matter giving rise to the indemnity claim.