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(5) Más rud é, i gcás lena mbaineann fomhír (4), nach mbeidh aon chaiteachas ann faoi mhír 3 (1) (a) nó má bhíonn an caiteachas sin, i gcomórtas le haon mhír caiteachais faoi mhír 3 (1) (b), beag ag féachaint do luach na sócmhainne díreach sular tabhaíodh an chéad mhír caiteachais eile, measfar an chuid den ghnóchan nach inchurtha i leith an mhéadaithe ar luach na sócmhainne de bharr aon mhír caiteachais faoi mhír 3 (1) (b) a bheith curtha i leith caiteachas a tabhaíodh i dtosach na tréimhse úinéireachta agus is inlamhála faoi mhír 3 (1) (a), agus déanfar an chuid nó na codanna den ghnóchan is inchurtha i leith caiteachais faoi mhír 3 (1) (b) a laghdú dá réir sin.
(5) In a case within subparagraph (4) where there is no expenditure under paragraph 3 (1) (a) or such expenditure is, compared with any item of expenditure under paragraph 3 (1) (b), disproportionately small having regard to the value of the asset immediately before the subsequent item of expenditure was incurred, the part of the gain which is not attributable to the enhancement of the value of the date due to any item of expenditure under paragraph 3 (1) (b) shall be deemed to be attributed to expenditure incurred at the beginning of the period of ownership and allowable under paragraph 3 (1) (a), and the part or parts of the gain attributable to expenditure under paragraph 3 (1) (b), shall be reduced accordingly—