In paragraph 84 of Schedule 18 to FA 1998 (company tax returns, assessments and related matters), for sub-paragraphs (1) to (3) substitute—

“(1)

This paragraph applies where amounts may be brought into charge to tax either—

(a)

in computing profits chargeable to tax under Case I of Schedule D, or

(b)

as amounts within Case III or V of that Schedule.”; and the italic heading before that paragraph accordingly becomes “ Choice between Case I and Case III or V of Schedule D ”.