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the amount would otherwise be deductible in computing the income of the particular qualifying person in the absence of subsections (1.1) and (1.44);
the amount would otherwise be deductible in computing the income of the particular qualifying person in the absence of subsections (1.1) and (1.44);
the amount would otherwise be deductible in computing the income of the particular qualifying person in the absence of subsection (1.1);
the amount would otherwise be deductible in computing the income of the particular qualifying person in the absence of subsection (1.1);