Part 12Accrued income profits
Chapter 2Accrued income profits and losses
Calculating accrued income profits and losses
629Calculating accrued income profits and losses where section 628 applies
1
If section 628(5) applies, the amount of the accrued income profits treated as made is equal to the excess mentioned in section 628(5).
2
If section 628(6) applies, the amount of the accrued income losses treated as made is equal to the excess mentioned in section 628(6).