1(1)Where there is a change of basis within section 64, one or more adjustments shall be made in accordance with this Schedule.
(2)Any such adjustment shall be calculated and given effect in accordance with the provisions of Part 2 of this Schedule (general rules), subject to the provisions of Part 3 of this Schedule (special rules for certain cases).
(3)Part 4 of this Schedule contains supplementary provisions and Part 5 provides for commencement.