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(a) aon uair a bheidh aon easnamh brabúis den tsórt san ar an bpearsain sin in aon bhliain cháinmheasa a mbeidh forcháin bhreise inéilithe ina haghaidh, úsáidfear an t-easnamh brabúis sin, faid a ragha sé, chun laghdú do dhéanamh ar an mbreis a bhí no bheidh ag brabús na pearsan san ón trádáil no ón ngnó san ar a bhrabús caighdeánach ón trádáil no ón ngnó san sa chéad bhliain cháinmheasa (pé aca caithte dhi no le teacht) a raibh no a mbeidh forcháin bhreise inéilithe ina haghaidh agus ar thárla no a dtárlóidh an bhreis sin inti no, i gcás an t-easnamh brabúis sin do bheith có-ionann leis an mbreis sin no níos mó ná í, chun na breise sin do mhúchadh agus, sa chás deiridh sin, déanfar pé méid (más ann) den easnamh bhrabúis sin ná beidh ag teastáil chun na breise sin do mhúchadh amhlaidh d'úsáid ar an gcuma gcéanna, sa chéad bhliain cháinmheasa ina dhiaidh sin a mbeidh forcháin bhreise inéilithe ina haghaidh agus inar mó brabús na pearsan san ón trádáil no ón ngnó san ná a bhrabús caighdeánach, chun an bhreis a bheidh ag an mbrabús san ar an mbrabús caighdeánach san do laghdú no do mhúchadh agus mar sin de go dtí go mbeidh an t-easnamh brabúis sin ídithe dá chionn;
( a ) whenever, in any year of assessment for which excess sur-tax is chargeable, any such deficiency of profits is incurred by such individual, that deficiency of profits shall be applied in reducing, so far as it will extend, the excess of the profits of such individual from the said trade or business over his standard profits from that trade or business in the first year of assessment (whether past or future) for which excess sur-tax was or is chargeable and such excess occurred or occurs or, where the said deficiency of profits is equal to or greater than the said excess, in extinguishing the said excess, and in the later case so much (if any) of the said deficiency of profits as is not required for the purpose of so extinguishing such excess shall, in the next subsequent year of assessment for which excess sur-tax is chargeable and the profits of such individual from the said trade or business exceed his standard profits, be similarly applied in reducing or extinguishing the excess of those profits over the said standard profits, and so on until the said deficiency of profits is thereby exhausted;