Part 12Accrued income profits
Chapter 2Accrued income profits and losses
Calculating accrued income profits and losses
629Calculating accrued income profits and losses where section 628 applies
(1)
If section 628(5) applies, the amount of the accrued income profits treated as made is equal to the excess mentioned in section 628(5).
(2)
If section 628(6) applies, the amount of the accrued income losses treated as made is equal to the excess mentioned in section 628(6).