5U.K.In paragraph 21 (chargeable equity and liabilities of UK resident banks and building societies which are not members of groups)—
(a)in sub-paragraph (2)(c), for “finally,” substitute “ finally (subject to sub-paragraph (6)) ”, and
(b)for sub-paragraph (6) substitute—
“(6)Where an amount (“A”) within sub-paragraph (2)(c) is used to reduce short term liabilities, the amount of the reduction is determined as if A were an amount equal to half of A.”