8(1)Section 371VH (interests in companies) is amended as follows.U.K.
(2)In subsection (9) omit the second sentence.
(3)After subsection (10) insert—
“(10A)For the purposes of subsection (9), if for any relevant period accounts for a loan creditor are not prepared in accordance with international accounting standards or UK generally accepted accounting practice, any question relating to generally accepted accounting practice is to be determined in relation to the loan creditor for that period by reference to generally accepted accounting practice in relation to accounts prepared in accordance with international accounting standards.”