5(1)This paragraph applies where regulations under more than one of paragraphs 2 to 4 above apply—
(a)as regards the same asset or liability, and
(b)for the same accrual period.
(2)Regulations may provide that, as regards any day falling within the period and identified in accordance with prescribed rules, the accrued amount shall be ascertained in accordance with rules prescribed under this paragraph (rather than provisions made under any of those paragraphs).