7(1)  For the purposes of any computation required to be made for the purposes of regulation 10 or 11 below, an amount which is a gain shall be taken to be a positive figure and an amount which is a loss shall be taken to be a negative figure, but for the purposes of regulations 12 and 13 all amounts shall be taken to be positive.

7(2)  In this Part–

attributed gain” , in relation to any asset or liability, means a gain which is attributed to the asset or liability under regulation 8(3) or 9(2) below;

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