237.This section provides an overview of the Part. It is new.
238.Subsection (2) provides that the Part is to be read with Chapter 3 of Part 2. In particular that Chapter provides rules about the order in which different reliefs are deducted in calculating net income.
239.Subsection (3) provides a signpost to rules about the calculation of the amount of losses, for which relief may be available under this Part.