82. For the purposes of this chapter, the actual cost of an interest to a taxpayer, at any particular time after 1971, in a partnership of which he was a member on 31 December 1971 and thereafter without interruption until that time, is the excess over the aggregate mentioned in section 83, of the aggregate of the following amounts:
(a) the cost of that interest at that time, computed without regard to the provisions of this chapter;
(b) all amounts in relation to any fiscal period of the partnership ending before 1972, equal to the aggregate:
i. of that which would have been the income of the taxpayer from the partnership for his taxation year during which the fiscal period of the partnership ends, if the former Corporation Tax Act had applied without regard to section 10 of the said Act, and
ii. of the share of the taxpayer, at the end of that fiscal period, in all the profits of the partnership from the disposition during that fiscal period of capital property, to the extent that such profits were not included in computing the income or loss from the partnership for any of its members;
(c) where the taxpayer has made a contribution of capital to the partnership before 1972 otherwise than by way of loan, the portion of such contribution that cannot reasonably be regarded as a gift made for the benefit of any other member of the partnership related to him; and
(d) where, through the partnership, the taxpayer has practiced a profession, the amount to which his accounts receivable, within the meaning of section 45, would have increased in this regard if, before 1972, he had carried on no business otherwise than by means of that partnership.