23(1)Paragraph 6A (bad debts etc.: parties having connection and creditor in insolvent liquidation etc.) is amended as follows.U.K.
(2)In the heading for “Bad debt etc” substitute “ Impairment losses ”.
(3)In sub-paragraph (2) for the words from “a departure” to “shall be allowed” substitute “ an impairment loss is not excluded by paragraph 6(3) ”.