Sch 15 para 1
(1) Section 322 of CTA 2009 (release of debts: cases where credits not required to be brought into account) is amended as follows. (2) In subsection (4), after “release is” insert “ not a release of relevant rights and is ” . (3) After that subsection insert— (4A) Relevant rights” has the same meaning for the purposes of this section as it has for the purposes of section 358.