16In section 835(6)(a) of that Act (year for which income included in total income), after “an amount” there shall be inserted “ which is or (apart from section 78(3) of the Finance Act 1993) would be ”.
16In section 835(6)(a) of that Act (year for which income included in total income), after “an amount” there shall be inserted “ which is or (apart from section 78(3) of the Finance Act 1993) would be ”.