(a) where a relevant payment is to be included in a computation of profits or gains of that person for the purposes of Case I or II of Schedule D, the period on the profits or gains of which income tax for that year is to be finally computed for the purposes of Case I or II of Schedule D, and—

(a) where a relevant payment is to be included in a computation of profits or gains of that person for the purposes of Case I or II of Schedule D, the period on the profits or gains of which income tax for that year is to be finally computed for the purposes of Case I or II of Schedule D, and—

(3) Where, by virtue of the application of subsections (2)(a) and (3B) of section 65, a specified person’s basis period for the year of assessment 2002, being a 12 month period ending in the period from 1 January 2002 to 5 April 2002, is also treated as the specified person’s basis period for the year of assessment 2001, that basis period shall be deemed for the purposes of this Chapter to be the basis period for the year of assessment 2001 only.

(II) a body which has been granted an exemption from tax for the purposes of section 207;

“practitioner” has the same meaning as in section 469;

“authorised insurer” has the same meaning as in section 470;

“contract of insurance” means a contract between an authorised insurer and a subscriber in respect of such insurance as is referred to in the definition of “relevant contract” in section 470(1);

“accountable person” has the meaning assigned to it by section 521;

(b) an authorised insurer to a practitioner in accordance with section 522, or otherwise, in the discharge of a claim in respect of relevant medical expenses under a contract of insurance,

“specified person”, in relation to a relevant payment, means the person to whom that payment is made but, in a case where the relevant payment (including a payment to 40 which section 522 applies) is in relation to a professional service that is provided in the conduct of a partnership trade or profession, means each person who is a partner in the partnership;

(i) emoluments within the scope of Chapter 4 of Part 42 to which that Chapter applies, and applies,

(i) emoluments within the scope of Chapter 4 of Part 42 to which that Chapter applies, and applies,