325Stranded management expenses in non-trading loan relationships: financing incomeE+W+S+N.I.
(1)This section applies if—
(a)under section 324, the relevant amount is treated as not being a financing expense amount of company A, and
(b)apart from this section, the relevant amount is a financing income amount of company B because of meeting condition A in section 314.
(2)The relevant amount is treated as not being a financing income amount of company B.
(3)In this section “company A” and “company B” have the same meaning as in section 324.