[F17AU.K.References in paragraphs 5 to 7 above to an amount brought into account as a receipt of a Schedule A business shall include references to any amount which, in accordance with section 65(2A) of the Taxes Act, is brought into account for the purposes of Case V of Schedule D as if it were such a receipt.]
Textual Amendments
F1Sch. 8 para. 7A inserted (with effect in accordance with s. 41(10) of the amending Act) by Finance Act 1995 (c. 4), s. 41(4)