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27After paragraph 6B of Schedule 9 insert—
6C(1)Where, in the case of a creditor relationship of a company,—
(a)a departure that would otherwise have been allowed under paragraph 5(1) above in respect of an amount is or was, by virtue of paragraph 6 above, not allowed in the case of an accounting period; and
(b)there is a subsequent accounting period for which there is, within the meaning of section 87 of this Act, no connection between the company and any person standing in the position of a debtor as respects the debt,
sub-paragraphs (2) and (3) below shall apply.
(2)Where this sub-paragraph applies, no credit shall be required to be brought into account by virtue of paragraph 5(2) above in respect of an amount—
(a)for the first accounting period falling within sub-paragraph (1)(b) above, or
(b)for any subsequent such accounting period,
to the extent that the amount in question corresponds to the amount mentioned in sub-paragraph (1)(a) above.
(3)Where this sub-paragraph applies, no debit shall be brought into account in respect of an amount—
(a)for the first accounting period falling within sub-paragraph (1)(b) above, or
(b)for any subsequent such accounting period,
to the extent that the amount in question represents the amount mentioned in sub-paragraph (1)(a) above.”.
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