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9.—(1) Amend Schedule 11 to the Finance Act 1996 (loan relationships: special provision for insurers) as follows.
(2) In paragraph 3A(5)(1)—
(a)for “subsections (6) and (8)” substitute “subsections (6), (6A) and (8)”;
(b)in paragraph (b) for “the reference in subsection (6)(a)” substitute “the references in subsections (6)(a) and (6A)(a)”.
Paragraph 3A was inserted by section 109(8) of the Finance Act 2000.
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