any disbursements or expenses, not being money wholly and exclusively laid out or expended for the purposes of the trade F11or profession;

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

the rent of the whole or any part of any dwelling-house or domestic offices, except any such part as is used for the purposes of the trade F11or profession, and where any such part is so used, the sum so deducted shall not, unless in any particular case it appears that having regard to all the circumstances some greater sum ought to be deducted, exceed two-thirds of the rent bona fide paid for that dwelling-house or those offices;

any sum expended for repairs of premises occupied, or for the supply, repairs or alterations of any implements, utensils or articles employed, for the purposes of the trade F11or profession, beyond the sum actually expended for those purposes;

any loss not connected with or arising out of the trade F11or profession;

any capital withdrawn from, or any sum employed or intended to be employed as capital in, the trade F11or profession, but so that this paragraph shall not be treated as disallowing the deduction of any interest;

any capital employed in improvements of premises occupied for the purposes of the trade F11or profession;

any interest which might have been made if any such sums as aforesaid had been laid out at interest;

F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

any average loss beyond the actual amount of loss after adjustment;

any sum recoverable under an insurance or contract of indemnity;

any annuity or other annual payment (other than interest) payable out of the F7profits;

F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

M2any royalty or other sum paid in respect of the user of a patent;

F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .