10In paragraph 9(2) above, sub-paragraphs (c) to (f) do not apply in the case of a loan or quasi-loan made or agreed to be made by a company to or for a body corporate which is either—
(a)a body corporate of which that company is a wholly-owned subsidiary or
(b)a wholly-owned subsidiary of a body corporate of which that company is a wholly-owned subsidiary, or
(c)a wholly-owned subsidiary of that company,
if particulars of that loan, quasi-loan or agreement for it would not have been required to be included in that company's annual accounts if the first-mentioned body corporate had not been associated with a director of that company at any time during the relevant period.