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”.