5A

If, on the assumption that subsections (3) and (5) applied to relevant assets, an amount would, in accordance with subsection (3) or (5), have been treated as included in A or B in subsection (1)—

a

as an amount attributable to the capitalised expense, or

b

as an amount attributable to the capitalised income,

none of that amount is to be included in A or B in that subsection.