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(a) the entry at Reference Number 6 of Schedule 25B had not been enacted, and

(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;

(a) the entry at Reference Number 6 of Schedule 25B had not been enacted, and

(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;

(b) the purchaser and the vendor are not connected persons (within the meaning of section 10),

(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;

(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;

(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;

(b) for the purposes of the entry at Reference Number 1 of Schedule 25B the definition of “exempt profits” in section 140(1) did not include profits or gains which by virtue of section 231 were not charged to tax;

“excess relief” has the same meaning as in section 485C;

(i) the amount which has been allowed as a deduction under section 669I for a chargeable period ending before that time, or