26(1)This paragraph applies if, apart from this Part of this Schedule, a relevant charging provision applies in relation to the asset-backed arrangement.
(2)The relevant charging provision is to apply in relation to the asset-backed arrangement instead of paragraph 23, 24 or 25 above (as the case may be) to the extent of any overlap.
(3)In this paragraph “relevant charging provision” means—
(a)section 809BZB, 809BZC, 809BZH or 809BZK of ITA 2007, or
(b)section 759, 760, 765 or 768 of CTA 2010.