Paragraph 29 I1

England, Wales and Scotland

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”.

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