SCHEDULES

SCHEDULE 2Transitionals and savings etc.

Part 12Other provisions

General deduction rules

159

Neither—

a

the inclusion of rules in section 582 for calculating income chargeable to tax under section 579, nor

b

the inclusion of rules in sections 612 and 617(3) to (6) for calculating income chargeable to tax under Chapter 3 or 4 of Part 5,

prevents the continued operation of similar rules of law in relation to the calculation of other income (including profits) chargeable to tax under other provisions of this Act.