OpenLegislation

Paragraph 1 Calculation of deductions

Original text. Later amendments are not shown.

The deductions–

(a)

in a case to which paragraph (2), (4), (5) or (6) of article 7 applies, shall be calculated in accordance with paragraph 2 or 3 as appropriate;

(b)

in a case to which paragraph (3) of that article applies, shall be calculated in accordance with paragraph 6.