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Amendment of section 384 (relief under Case V for losses) of Principal Act.
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15.— Section 384 of the Principal Act is amended—
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(a) in subsection (3) by substituting “Subject to subsection (4), any” for “Any”, and
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(b) by inserting the following after subsection (3):
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“(4) Any allowance to be made in charging income under Case V of Schedule D in accordance with section 305(1)(a) shall be made in priority to any relief to be given under this section.”.
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