40U.K.For subsections (9) and (10) of section 768C of that Act there shall be substituted the following subsection—
“(9)Part IV of Schedule 28A shall have effect for the purpose of restricting, in a case where this section applies, the debits to be brought into account for the purposes of Chapter II of Part IV of the Finance Act 1996 (loan relationships) in respect of the relevant company’s loan relationships.”