Sch 11 para 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)”.