9In section 262, in subsection (5), for the words " for the purposes of a claim by the company for relief under section one hundred and one of this Act" there shall be substituted the words " in computing profits or gains of the company for the purposes of Case VIII of Schedule D ", and in subsection (8), after the words " Schedule B, income ", there shall be inserted the words " (other than yearly or other interest) ", and for the words from " means lands" to " heritages" there shall be substituted the words " includes any interest in or right over land ".