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In the provisions of the Tax Acts which refer to the subject of the charge under Case I or II of Schedule D as "profits or gains" or "profits and gains" of a trade, profession or vocation—
for "profits or gains" or "profits and gains", wherever occurring, substitute , and" profits "
for "arising or accruing", in reference to such profits or gains, substitute ." arising "
The provisions affected are listed in Schedule 7 to this Act.