Funding bonds issued in respect of interest on certain debts
50In section 582, after subsection (3) insert—
“(3A)Chapter 2 of Part 4 of the Finance Act 1996 has effect subject to and in accordance with this section, notwithstanding anything in section 80(5) of that Act (matters to be brought into account in the case of loan relationships only under Chapter 2 of Part 4 of that Act).”.