14In section 379 of the Taxes Act 1988 (interpretation of sections 369 to 378)—
(a)in the definition of “qualifying lender”, omit the words “to (6)”;
(b)in the definition of “regulations”, omit the words “except in sections 378(1) and (2)”; and
(c)after the definition of “relevant loan interest” insert the following definition—
““separated” means separated under an order of a court of competent jurisdiction or by deed of separation or in such circumstances that the separation is likely to be permanent.”