(1) No amount shall be deducted under any provision of this Act in respect of expenditure, or claim for an allowance, which has been or will be taken into account as a deduction or in calculating a deduction under any other provision of this Act or the previous Act.
(2) Where an amount qualifies for deduction under 2 or more provisions of this Act, subsection (1) does not prevent the person concerned claiming such of those deductions as is most advantageous to him or her.