Section 217D | Relationship between this Part and Part 6

If, but for section 217A, an amount—

(a)would be deductible under Part 6, or

(b)would be deductible under Part 6 but for Chapter 2A of Part 6,

the amount is not deductible under this Part, and nothing in this Part affects the amount's deductibility (or non-deductibility) under Part 6.