in consequence of the amendments made by paragraph 33 above, the condition in sub-paragraph (1)(c) of paragraph 17 of Schedule 9 to the Finance Act 1996 (connection between issuing company and other company) is satisfied as respects a new accounting period of the issuing company, but

that condition would not have been satisfied had the accounting period been an old accounting period, and

the debtor relationship in question is a debtor relationship of the issuing company on the first day of its first new accounting period,