The Taxes Act 1988
9In section 768B (change in ownership of investment company: deductions generally)—
(a)in subsection (10) (restriction of debits brought into account in respect of loan relationships) at the end insert “(including debits so brought into account by virtue of paragraph 14(3)of Schedule 26 to the Finance Act 2002)”, and
(b)in subsection (13) (modified application of section 768) after “its loan relationships” insert “(or its derivative contracts by virtue of paragraph 14(3) of Schedule 26 to the Finance Act 2002)”.