27. The Finance Act 1996(1) shall be amended as follows.
28. In section 58(4) (partnership, bankruptcy, transfer of business, etc) for “in relation to which an administration order is in force” substitute “administration”.
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”.