71U.K.For the purposes of paragraphs 66 to 70 an amount is “taken into account” if—
(a)it is brought into account for tax purposes, or
(b)it would have been so brought into account if the person concerned were chargeable to tax.
71U.K.For the purposes of paragraphs 66 to 70 an amount is “taken into account” if—
(a)it is brought into account for tax purposes, or
(b)it would have been so brought into account if the person concerned were chargeable to tax.