49U.K.In subsection (1) of section 834 of that Act (definitions for the purposes of the Corporation Tax Acts), after the definition of “group relief” there shall be inserted the following definitions—
““loan relationship” has the same meaning as it has for the purposes of Chapter II of Part IV of the Finance Act 1996;
“non-trading deficit”, in relation to a company’s loan relationships, shall be construed in accordance with section 82 of the Finance Act 1996.”