This section applies in computing, for the purposes of Case I or Case IIof Schedule D, the profits or gains of a trade, profession or vocation carriedon by an individual or by a partnership of individuals.

In a case where this section applies, nothing in section 74(a) or (b) ofthe Taxes Act 1988 (deductions limited by reference to purposes of trade etc.)shall prevent the deduction of a sum in respect of expenditure incurred inconnection with the provision for or use by the individual, or any of theindividuals, of a security asset or security service.

Subsection (2) above shall not apply unless the person incurring theexpenditure has as his sole object in doing so the meeting of that threat.

Subsection (2) above shall not apply in the case of a service unless thebenefit resulting to the individual consists wholly or mainly of animprovement of his personal physical security.

Subsection (2) above shall not apply in the case of an asset unless theperson incurring the expenditure intends the asset to be used solely toimprove personal physical security.

For the purposes of subsection (7) above the appropriate proportion of theexpenditure mentioned in subsection (2) above is such proportion of thatexpenditure as is attributable to the intention of the person incurring itthat the asset be used to improve personal physical security.