1.

Section 140 (exemption of distributions out of income from stallion fees, stud greyhounds, and occupation of woodlands).

So much of any distribution made out of exempt profits (within the meaning of section 140) as is received by the individual in the tax year.

2.

Section 141 (exemption of distributions out of patent royalty income).

So much of any distribution made out of disregarded income (within the meaning of section 141) or treated as a distribution made out of disregarded income as is received by the individual in the tax year and to which distribution section 141(3)(a)(i) applies for that year.

3.

Section 142 (exemption of distributions out of profits of certain mining operations).

So much of any distribution made out of exempted income (within the meaning of section 142) as is received by the individual in the tax year.

4.

section 143 (exemption of distributions out of profits of certain mining operations).

So much of any distribution made out of relieved income (within the meaning of section 143) as is received by the individual in the tax year.

5.

section 195 (exemption of certain earnings of writers, composers and artists).

So much of any profits or gains arising to the individual for the tax year from the publication, production or sale, as the case may be, of—

(a) a work or works in relation to which the Revenue Commissioners have made a determination under clause (I) or (II) of subsection (2)(a)(ii) of section 195, or

(b) a work of the individual in the same category as that work.

6.

Section 231 (exemption of profits or gains from stallion fees).

So much of any profits or gains arising for the tax year—

(a) to the owner of a stallion, which is ordinarily kept on land in the State, from the sale of services of mares within the State by the stallion, or

(b) to the part-owner of such a stallion from the sale of such services or of rights to such services, or

(c) to the part-owner of a stallion, which is ordinarily kept on land outside the State, from the sale of services of mares by the stallion or of rights to such services, where the part-owner carries on in the State a trade which consists of or includes bloodstock breeding and ^[23]>it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that^<[23] the part-ownership of the stallion was acquired and is held primarily for the purposes of the service by the stallion of mares owned or partly-owned by the part-owner of the stallion in the course of that trade.

8.

Section 233 (exemption of profits from stud greyhound service fees).

So much of any profits or gains arising for the tax year—

(a) to the owner of a stud greyhound, which is ordinarily kept in the State, from the sale of services of greyhound bitches within the State by the stud greyhound, or

(b) to the part-owner of such a stud greyhound from the sale of such services or of rights to such services, or

(c) to the part-owner of a stud greyhound, which is ordinarily kept outside the State, from the sale of services of greyhound bitches by the stud greyhound or of rights to such services, where the part-owner carries on in the State a trade which consists of or includes greyhound breeding and ^[24]>it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that^<[24] the part-ownership of the stud greyhound was acquired and is held primarily for the purposes of the service by the stud greyhound of greyhound bitches owned or partly-owned by the part-owner of the stud greyhound in the course of that trade.

9.

Section 234 (exemption of certain income from patent royalties).

So much of any income from a qualifying patent (within the meaning of section 234) arising to the individual for the tax year that the individual is entitled to have disregarded for the purposes of the Income Tax Acts in accordance with section 234(2)(a).

10.

Section 248 (relief for interest paid on loans used to acquire an interest in a company).

The amount of any payment of interest by the individual in the tax year, being interest eligible for relief under section 248 for the tax year in which the interest is paid, which is deducted from or set off against the income of the individual for that year.

11.

Section 248 (relief for interest paid on loans used to acquire an interest in a company) as extended by section 250 (extension of relief under section 248 to certain individuals in relation to loans applied in acquiring interest in certain companies).

The amount of any payment of interest by the individual in the tax year, being interest eligible for relief under section 248 as extended by section 250 for the tax year in which the interest is paid, which is deducted from or set off against the income of the individual for that year.

12.

Section 253 (relief for interest paid on loans used to acquire an interest in a partnership).

The amount of any payment of interest by the individual in the tax year, being interest eligible for relief under section 253 for the tax year in which the interest is paid, which is deducted from or set off against the income of the individual for that year.

13.

Section 272 (writing-down allowances).

An amount equal to—

(a) the aggregate amount of writing-down allowances (within the meaning of section 272) made to the individual for the tax year under section 272, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, in respect of the following buildings or structures:

(i) an industrial building or structure within the meaning of—

(I) section 268(1)(d),

(II) section 268(1)(g),

(III) section 268(1)(i),

(IV) section 268(1)(j),

(V) section 268(1)(k),

(VI) section 268(1)(l) (inserted by the Finance Act 2006),

(ii) a building or structure which is deemed to be a building or structure in use for the purposes of the trade of hotel-keeping by virtue of section 268(3),

or

(b) where full effect has not been given in respect of the aggregate for that tax year, the part of that aggregate in respect of which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

14.

Section 273 (acceleration of writing-down allowances in respect of certain expenditure on certain industrial buildings or structures).

An amount equal to—

(a) the aggregate amount of writing-down allowances (within the meaning of section 272) as increased under section 273 made to the individual for the tax year under section 272 as modified by section 273, including any such increased allowances or part of any such increased allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of the aggregate in respect of which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

15.

Section 274 (balancing allowances and balancing charges).

An amount equal to—

(a) the aggregate amount of balancing allowances (within the meaning of section 274) made to the individual for the tax year under section 274, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, in respect of the following buildings or structures:

(i) an industrial building or structure within the meaning of—

(I) section 268(1)(d),

(II) section 268(1)(g),

(III) section 268(1)(i),

(IV) section 268(1)(j),

(V) section 268(1)(k),

(VI) section 268(1)(l) (inserted by the Finance Act 2006),

(ii) a building or structure which is deemed to be a building or structure in use for the purposes of the trade of hotel-keeping by virtue of section 268(3),

(iii) a building or structure which is deemed to be a building or structure in use for the purposes of a trade referred to in section 268(1)(g) by virtue of section 268(3B),

(iv) a building or structure in respect of which an allowance under section 272 as increased under section 273 was made,

but there shall not be included in the aggregate any balancing allowance made in respect of a building or structure to which section 272(3)(c)(iii) applies, or

(b) where full effect has not been given in respect of the aggregate for that year, the part of that aggregate in respect of which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

16.

Section 323 (capital allowances in relation to the construction of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 323, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

17.

Section 324 (double rent allowance in respect of rent paid for certain business premises).

Where any further deduction is given to the individual for the tax year under section 324(2), the amount by which that deduction reduces the amount of the individual’s profits or gains to be charged to tax under Case I or Case II of Schedule D.

18.

Section 331 (accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 331, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

19.

Section 332 (capital allowances in relation to construction or refurbishment of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 332, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

20.

Section 333 (double rent allowance in respect of rent paid for certain business premises).

Where any further deduction is given to the individual for the tax year under section 333(2), the amount by which that deduction reduces the amount of the individual’s profits or gains to be charged to tax under Case I or Case II of Schedule D.

21.

Section 341 (accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 341, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

22.

Section 342 (capital allowances in relation to construction or refurbishment of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 342, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

23.

Section 343 (capital allowances in relation to construction or refurbishment of certain buildings or structures in enterprise areas).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 343, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

24.

Section 344 (capital allowances in relation to construction or refurbishment of certain multi-storey car parks).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 344, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

25.

Section 345 (double rent allowance in respect of rent paid for certain business premises).

Where any further deduction is given to the individual for the tax year under section 345(3), the amount by which that deduction reduces the amount of the individual’s profits or gains to be charged to tax under Case I or Case II of Schedule D.

26.

Section 352 (accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 352, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

27.

Section 353 (capital allowances in relation to construction or refurbishment of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 353, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

28.

Section 354 (double rent allowance in respect of rent paid for certain business premises).

Where any further deduction is given to the individual for the tax year under section 354(3), the amount by which that deduction reduces the amount of the individual’s profits or gains to be charged to tax under Case I or Case II of Schedule D.

29.

Section 372C (accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by Section 372C, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

30.

Section 372D (capital allowances in relation to construction or refurbishment of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by Section 372D, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

31.

Section 372M (accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by Section 372M, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

32.

Section 372N (capital allowances in relation to construction or refurbishment of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by Section 372N, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

33.

Section 372V (capital allowances in relation to construction or refurbishment of certain park and ride facilities).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 372V, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

34.

Section 372W (capital allowances in relation to construction or refurbishment of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 372W, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

35.

Section 372AC (accelerated capital allowances in relation to construction or refurbishment of certain industrial buildings or structures).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 372AC, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

36.

Section 372AD (capital allowances in relation to construction or refurbishment of certain commercial premises).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 372AD, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

37.

Section 372AP (relief for lessors).

An amount equal to the lesser of—

(a) the aggregate of the amounts the individual deducts in the tax year under section 372AP in computing for the purpose of section 97(1) the amount of a surplus or deficiency in respect of the rent from each qualifying premises (within the meaning of section 372AM) and each special qualifying premises (within the meaning of that section), and

(b) the aggregate of the gross amount of each rent received by the individual plus the individual’s total receipts from easements for the tax year less the deductions authorised by section 97(2) to which the individual is entitled for the tax year, other than any deduction authorised by section 372AP,

but where both amounts are the same, the amount shall be the amount given under paragraph (a).

38.

Section 372AU(1) (saver for relief due, and for clawback of relief given under, old schemes).

An amount equal to the lesser of—

(a) the aggregate of the amounts the individual deducts in the tax year by virtue of the provisions of section 372AU(1) in computing for the purpose of section 97(1) the amount of a surplus or deficiency in respect of the rent from each premises, and

but where both amounts are the same, the amount shall be the amount given under paragraph (a).

39.

Section 381 (right to repayment of tax by reference to losses).

To the extent that any loss or any part of a loss sustained by the individual in the tax year is referable to a further deduction given to the individual under section 324, 333, 345, 354 or paragraph 13 of Schedule 32, the amount of the loss or any portion of the loss that is so referable in respect of which relief is given to the individual for the tax year under section 381 less any amount of such loss as is carried forward under section 382.

40.

Section 381 (right to repayment of tax by reference to losses) as extended by section 392 (option to treat capital allowances as creating or augmenting a loss).

To the extent that any loss or any part of a loss sustained by the individual in the tax year is referable to capital allowances, being allowances which are specified reliefs, made to the individual for the tax year, the amount of the loss or any portion of the loss that is so referable in respect of which relief is given to the individual for the tax year under section 381 less any amount of such loss as is carried forward under section 382.

41.

Section 382 (right to carry forward losses to future years).

To the extent that any loss or any part of a loss is referable to ^[5]>capital allowances, being allowances which are specified reliefs^<[5][5]>a specified relief^<[5], made to the individual for any previous tax year, the amount of the loss or any portion of the loss that is so referable which is carried forward to the tax year under section 382 and in respect of which the individual is given relief under that section for the tax year less any part of that loss for which relief cannot be given under that section for that year.

42.

Section 383 (relief under Case IV for losses).

To the extent that any loss or any part of a loss is referable to a specified relief to which the individual is or was entitled to for a tax year, the amount of the loss or any portion of the loss that is so referable in respect of which the individual is given relief under section 383 for that year.

43.

Section 384 (relief under Case V for losses).

44.

Section 385 (terminal loss).

To the extent that a terminal loss (within the meaning of section 385) or any part of such a loss is referable to a specified relief, the amount of the loss or any portion of the loss that is so referable in respect of which the individual is given relief under section 385 for the tax year.

45.

Section 481 (relief for investment in films).

The amount of a relevant deduction (within the meaning of section 481) that is deducted from the individual’s total income for the tax year under section 481, including any amount of relief carried forward under that section to that year and deducted from the individual’s total income for that year.

46.

Section 482 (relief for expenditure on significant buildings and gardens).

The amount of qualifying expenditure (within the meaning of section 482) incurred by the individual in the tax year for which relief is given for the tax year under section 381, including any amounts in respect of which relief is given in that year by virtue of section 482(3).

47.

Section 485F (carry-forward of excess relief).

The total amount deducted from the individual’s total income for the tax year under section 485F in respect of all amounts of excess relief carried forward by the individual to that year under that section.

^[26]>[12]>47A.^<[12]<[26]

^[26]>[12]>Section 489(2)(a) (Employment and Investment Incentive Scheme).^<[12]<[26]

^[26]>[12]>The total amount deducted from the individual’s total income for the tax year under section 489(2)(a) (as inserted by the Finance Act 2011)in respect of any amount subscribed for eligible shares by the individual in the tax year, including any amount deducted from the individual’s total income for that year by virtue of any amount of relief carried forward to that year under subsection (3) or (4) of ^[18]>section 490^<[18][18]>section 490, where the subscription for eligible shares is made on or before 15 October 2013 or on or after 1 January 2017^<[18].^<[12]<[26]

48.

Section 489(3) (BES relief).

The total amount deducted from the individual’s total income for the tax year under section 489(3) in respect of any amount subscribed for eligible shares by the individual in the tax year, including any amount of relief carried forward under section 490(3) to that year and deducted from the individual’s total income for that year.

49.

Section 843 (capital allowances for buildings used for third level educational purposes).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by section 843, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

50.

Section 843A (capital allowances for buildings used for certain childcare purposes).

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as that Chapter is applied by Section 843A, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

51.

Section 847A (donations to certain sports bodies).

The amount of a relevant donation (within the meaning of Section 847A) made by an individual in a relevant year of assessment (within the meaning of that section) which is ^[7]>deducted from the individual’s total income^<[7][7]>deducted from or set off against any income of the individual^<[7] in the tax year.

53.

Paragraph 11 (Urban Renewal Scheme, 1986— capital allowances in relation to certain commercial premises in designated areas other than the Customs House Docks Area) of Schedule 32.

An amount equal to—

(a) the aggregate amount of allowances (including balancing allowances) made to the individual for the tax year under Chapter 1 of Part 9 as applied by virtue of paragraph 11 of Schedule 32, including any such allowances or part of any such allowances made to the individual for a previous tax year and carried forward from that previous year in accordance with Part 9, or

(b) where full effect has not been given in respect of that aggregate for that tax year, the part of that aggregate to which full effect has been given for that tax year in accordance with section 278 and section 304 or 305, as the case may be, or any of those sections as applied or modified by any other provision of the Tax Acts.

54.

Paragraph 13 (Urban Renewal Scheme, 1986— double rent allowance in relation to certain premises in designated areas other than the Customs House Docks Area) of Schedule 32.

Where any further deduction is given to the individual for the tax year by virtue of paragraph 13 of Schedule 32, the amount by which that deduction reduces the amount of the individual’s profits or gains to be charged to tax under Case I or Case II of Schedule D.