69(1)This paragraph applies if any loan relationship of a company—U.K.
(a)is represented by any 5½% Treasury Stock 2008-2012, and
(b)is one to which the company is a party otherwise than in the course of activities that form an integral part of a trade it carries on.
(2)No amounts fall to be brought into account for the purposes of Part 5 in respect of the loan relationship unless they relate to interest.