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95.—(1) FA 1996 is modified as follows.
(2) In paragraph 4 of Schedule 10 (loan relationships: collective investment schemes: company holdings in unit trusts and offshore funds)(1)—
(a)in sub-paragraph (1)(a) the words “, open-ended investment company” are treated as inserted after the words “unit trust scheme”,
(b)in sub-paragraph (1)(b) the word “, company” is treated as inserted after the word “scheme”, and
(c)in sub-paragraph (4) the words “or open-ended investment company” are treated as inserted after the words “authorised unit trust”.
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