8.0.2. An amount referred to in subparagraph a or e of subparagraph 2 of the second paragraph of section 8 or in subparagraph a of subparagraph 2 of the fourth paragraph of that section does not include an amount taken into account in computing an allowance referred to in subparagraphs c, d, f and g of subparagraph 2 of the second paragraph of that section or in subparagraphs b and c of subparagraph 2 of the fourth paragraph of that section.