Sch 11 para 11
In 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)).