#1343211
(3) Más rud é, i gcás faoi réim fhomir (2) nach mbeidh aon chaiteachas ann faoi réim na míre sin 3 (1) (a) nó go mbeidh an caiteachas sin, i gcomórtas le haon mhír caiteachais faoi réim na míre sin 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 réim na míre sin 3 (1) (b) a bheith curtha i leith caiteachas faoi réim na míre sin 3 (1) (a) agus déanfar an chuid nó na codanna den ghnóchan is inchurtha i leith caiteachais faoi réim na míre sin 3 (1) (b) a laghdú dá réir sin.
(3) Where, in a case within subparagraph (2), there is no expenditure within the said paragraph 3 (1) (a) or such expenditure is, compared with any item of expenditure within the said 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 asset due to any item of expenditure within the said paragraph 3 (1) (b) shall be deemed to be attributed to expenditure within the said paragraph 3 (1) (a), and the part or parts of the gain attributable to expenditure within the said paragraph 3 (1) (b) shall be reduced accordingly.