SCHEDULE

PART 1PRIMARY LEGISLATION

FINANCE ACT 1996

29

In paragraph 6A of Schedule 9 (loan relationships: special computational provisions)—

a

in sub-paragraph (1)(b)—

i

at the beginning insert “that company has entered administration or”, and

ii

omit “Part 2 of the Insolvency Act 1986 or”, and

b

in sub-paragraph (2)(b) after “at a time when” insert “the company is in administration or”.