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6.—(1) In an enactment to which this paragraph applies–
(a)a reference to a certificate of deposit includes a reference to uncertificated units of an eligible debt security where the issue of those units corresponds, in accordance with the current terms of issue of the security, to the issue of a certificate of deposit which is a certificate of deposit for the purposes of that enactment; and
(b)a reference to an amount stated in a certificate of deposit includes a reference to a principal amount stated in, or determined in accordance with, the current terms of issue of an eligible debt security of the kind referred to in subparagraph (a).
(2) This paragraph applies to–
(a)sections 56(1), (3) and (5), 56A(1) and (2), 349(3A) and (4), 477A(1A) and (10), 481(5) and (5A), 482(6) and 710(3) of, paragraph 8 of Schedule 20 to, the Income and Corporation Taxes Act 1988(1);
(b)paragraph 12(e) of Schedule 2 to the Financial Services and Markets Act 2000(2);
(c)Parts I and II of Schedule 2 to the Building Societies (Accounts and Related Provisions) Regulations 1998(3).
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