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”.