(1)Any relevant permissive rule in this Part—
(a)has priority over any relevant prohibitive rule, but
(b)is subject to the following provisions—
(i)section 56 (car or motor cycle hire), as applied by section 210,
(ii)section 1288 (unpaid remuneration),
(iii)section 1290 (employee benefit contributions),
(iv)section 1304 (crime-related payments).
(2)In this section “any relevant permissive rule in this Part” means any provision of this Part (apart from sections 231 to 234) which allows a deduction in calculating the profits of a property business.
(3)In this section “any relevant prohibitive rule”, in relation to any deduction, means any provision of this Part or Chapter 1 of Part 20 (apart from those mentioned in subsection (1)(b)) which might otherwise be read as—
(a)prohibiting or deferring the deduction, or
(b)restricting the amount of the deduction.
(4)In this section any reference to any provision of this Part includes any provision applied by section 210.