Limitation of loss on sale
30In any case where, apart from this paragraph, the loss on sale of any investments—
(a)in respect of which an amount has been paid in pursuance of a call as mentioned in paragraph 26 above, or
(b)which are sold as mentioned in paragraph 27(5) above,
would exceed their value as determined apart from this Part of this Schedule, their sale value shall be treated for the purposes of paragraphs 16 and 29 above as being of such an amount that the loss on sale would be equal to their value as so determined.