Adjusted net group-interest expense: impairment debts and credits and connected companies
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)”.