xmlns:atom="http://www.w3.org/2005/Atom"
11In section 427 (group interest and group-EBITDA), after subsection (5) insert—
“(5A)Any increase to be made as a result of subsection (4) or (5) is to be made as part of a single calculation required by section 413(1) or 414(1) (so that the amount produced by that calculation is subject to section 413(2) or 414(2)).”