2Subject to paragraph 13(6) below, the amounts which are to be brought into account for the purposes of corporation tax in any transitional accounting period of a company by reference to any loan relationship to which it was a party only at a time before 1st April 1996—
(a)shall not be computed in accordance with this Chapter; but
(b)shall, instead, be computed as they would be for an accounting period ending on 31st March 1996.