6(1)Amend section 9 (computation of income: application of income tax principles) as follows.
(2)In subsection (2)—
(a)after “except that it does not include” insert “— (a)”, and
(b)after “subsection (1) above” insert “, or
(b)ITA 2007”.
(3)In subsection (4) after “ITTOIA 2005” insert “and ITA 2007”.
(4)In subsection (6) omit the words from the beginning to “this Act; and”.