Amounts not credited to the profit and loss
account, being -
(a) the items falling within the scope of section 28;
(b) the proforma credits, drawbacks, refunds of duty
of customs or excise, or refunds of sales tax or
value added tax, where such credits, drawbacks
or refunds are admitted as due by the authorities
concerned;

Суммы, не зачисляемые в счет прибылей и убытков -

(a) пункты (или предметы?) попадающие в сферу действия статьи 28
(b)