Paragraph 20
(1)
Section 411 (meaning of “relevant expense amount” and “relevant income amount”) is amended as follows.
(2)
In subsection (1)—
(a)
in paragraph (b), after “loan relationship” insert “ or related transaction ”, and
(b)
in paragraph (h), after “debt factoring” insert “ or any similar transaction ”.
(3)
In subsection (2)(f), after “debt factoring” insert “ or any similar transaction ”.