General deduction rulesU.K.
159U.K.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.