13(1)Where a relevant return (as originally made) states—
(a)that paragraph 1, 3 or 4 above applies in the case of a trade, profession or vocation carried on by any person; or
(b)that paragraph 7 or 8 above applies in the case of any income derived by any person from the carrying on by him of a trade, profession or vocation,
sub-paragraph (2) of that paragraph shall have effect, in its application to any amounts stated in the return (as so made) to fall within sub-paragraph (1)(b) of that paragraph or, in the case of paragraph 4 or 8 above, to be amounts which would have fallen within sub-paragraph (1)(b) of the preceding paragraph, as if the words “1.25 times” were omitted.
(2)Where a relevant return (as originally made) states—
(a)that paragraph 6 above applies in the case of any income derived by any person from the carrying on by him of a trade, profession or vocation; or
(b)that paragraph 9 or 10 above applies in the case of any income arising to any person from any source,
sub-paragraph (2) of that paragraph shall have effect, in its application to any amounts stated in the return (as so made) to fall within sub-paragraph (1)(b) of that paragraph, as if for the words “62.5 per cent.” there were substituted the words “50 per cent”.
(3)In this paragraph—
“relevant return” means a return which, for the relevant year, is made under section 8, 8A or 12AA of the Management Act in respect of the trade, profession or vocation or, as the case may be, the source of the income;
“the relevant year” means—
(a)in relation to paragraph 1, 6, 9 or 10 above, the year 1996–97;
(b)in relation to paragraph 3, 4, 7 or 8 above, the year 1997–98.