20In Schedule 9, in paragraph 17(3)—
(a)for the words from " under section one hundred and one " in the first place where they occur to " enactments " there shall be substituted the words " in computing his profits or gains for purposes of Case VIII of Schedule D, but where it has been taken into account in computing those profits or gains ";
(b)for the words from " expenditure so incurred " to the end there shall be substituted the words " payments made by him which are deductible in computing his profits or gains for purposes of Case VIII of Schedule D ".