definiens: with respect to an [COMPANY] Product shall mean an amount calculated by subtracting from the amount of Sales of such [COMPANY] Product by I mmunocore or its Sublicensees to Third Parties ( inc luding distributors ): ( i ) a lump sum deduction of [ * * * ] of Sales in lieu of those deductions which are not ac counted for within [COMPANY] on a [COMPANY] Product - by - Immuno core Product basis [ * * * ] . The deductions under this Section will be those deductions as consistently ap plied by [COMPANY] or their Sublicensees in accord ance with · internal practices . As used herein this Section 1.5 2 : ( a ) Sales Among Affiliates and Sublicensees . Sales betw een or among a Party and its Sublicensees shall be excluded from the computation of Net Sales provided ( a ) there is an arms ’ length sale or supply to a Third Party in relation to such Immunoc ore Product ; and ( b ) any sale between a Party and i ts Sublicensee is made on an arms ’ length basis