Paragraph 8

(1)

Section 413 (meaning of “adjusted net group-interest expense”) is amended as follows.

(2)

In subsection (3)(d)(i)—

(a)

for “or 323A” substitute “ , 323A, 358 or 359 ”, and

(b)

omit “(cases where credits not required to be brought into account)”.

(3)

In subsection (4)(d)(i)—

(a)

after “section 323A” insert “ or 354 ”, and

(b)

omit “(cases where credits not required to be brought into account)”.