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(ii) the initial market value (within the meaning of section 510(2)) of any shares, excluded from the charge to income tax by virtue of section 510(4), appropriated in accordance with Chapter 1 of Part 17, except where such shares were held by an employee share ownership trust, approved in accordance with Schedule 12, before 1 January 2011,

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(IV) any amount in respect of which relief is due under section 201(5)(a) and paragraphs 6 and 8 of Schedule 3, and Schedule 3. Schedule 3, and Schedule 3,

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(vii) where section 272, 284, 658 or 659 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(2), section 531AU(2), and

(vii) where section 272, 284, 658 or 659 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(2), section 531AU(2), and

(A) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(A) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(A) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(A) in respect of double rent allowance under section 324(2), 333(2), 345(3) or 354(3),

(viii) where section 372AP applies in respect of an individual, the amount that the individual is deemed to have received as rent in accordance with subsection (7) of that section where the individual received, or was entitled to receive, the deduction referred to in subsection (2) of that section on or after 1 January 2012,

(B) under section 372AP, in computing the amount of a surplus or deficiency in respect of rent from any premises,

(C) under section 372AU, in computing the amount of a surplus or deficiency in respect of rent from any premises,

(vi) where section 382 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(1), and section 531AU(1),

(ii) the initial market value (within the meaning of section 510(2)) of any shares, excluded from the charge to income tax by virtue of section 510(4), appropriated in accordance with Chapter 1 of Part 17, except where such shares were held by an employee share ownership trust, approved in accordance with Schedule 12, before 1 January 2011,

(ii) the initial market value (within the meaning of section 510(2)) of any shares, excluded from the charge to income tax by virtue of section 510(4), appropriated in accordance with Chapter 1 of Part 17, except where such shares were held by an employee share ownership trust, approved in accordance with Schedule 12, before 1 January 2011,

(iii) the market value (determined in accordance with section 548) of the right referred to in section 519A(1) or 519D(1), and

(iv) any gain exempted from income tax by virtue of section 519A(3) or 519D(3) after such a gain is reduced by the market value of the right referred to in subparagraph (iii), and

(iii) the market value (determined in accordance with section 548) of the right referred to in section 519A(1) or 519D(1), and

(iv) any gain exempted from income tax by virtue of section 519A(3) or 519D(3) after such a gain is reduced by the market value of the right referred to in subparagraph (iii), and

(vi) where section 382 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(1), and section 531AU(1),

(vii) where section 272, 284, 658 or 659 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(2), section 531AU(2), and

(iii) the market value (determined in accordance with section 548) of the right referred to in section 519A(1) or 519D(1), and

(vii) where section 272, 284, 658 or 659 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(2), section 531AU(2), and

(vii) where section 272, 284, 658 or 659 applies in respect of an individual carrying on a trade or profession, an amount equal to the amount referred to in section 531AU(2), section 531AU(2), and

(I) as if sections 140, 141, 142, 143, 195, 232, 234 and 664 were never enacted, and enacted,

(V) any amount transferred by an administrator under section 782A(3). 782A(3), and

(iv) where section 825A applies in respect of an individual for a tax year, an amount equal to the difference between—

(v) the “specified amount” as defined in section 825C,

(D) under section 847A, in respect of a relevant donation (within the meaning of that section), or

(E) under section 848A, in respect of a relevant donation (within the meaning of that section). (within the meaning of that section), and

(v) where section 1025 applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage unless section 1026 applies in respect of such payment,

(v) where section 1025 applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) relating to the marriage for the benefit of the other party to the marriage unless section 1026 applies in respect of such payment,

(va) where section 1031J applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) for the benefit of his or her civil partner or former civil partner unless section 1031K applies in respect of such payment,

(va) where section 1031J applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by an individual pursuant to a maintenance arrangement (within the meaning of that section) for the benefit of his or her civil partner or former civil partner unless section 1031K applies in respect of such payment,

(vb) where section 1031Q applies in respect of an individual, the amount of any deduction for any payment to which that section applies, made by a qualified cohabitant pursuant to a maintenance arrangement (within the meaning of that section) for the benefit of the other qualified cohabitant,