Amendments made: No. 67, in page 127, line 35, leave out from '(3)' to end of line 38 and insert:
No. 68, in page 128, line 16, leave out from '(3)' to end of line 19 and insert
No. 70, in page 128, line 26, at end insert—
'(5) To the extent that an allowance is taken into account in computing profits or gains or losses in the year of loss by virtue of section 169(1) of the Taxes Act it shall, for the purposes of section 47 of this Act and this paragraph, be treated as falling to be made in the year of loss (and not the year of assessment for which the year of loss is the basis year).'
No. 71, in page 128, line 30, leave out from '(3)' to second 'in' in line 32 and insert
No. 72, in page 129, line 4, leave out from `(3)' to end of line 7 and insert