95(1)In relation to a loan used before 6 April 1990 in one or more of the ways specified in section 396(2)—U.K.
(a)section 396 applies as if—
(i)the reference in subsection (3) to full-time employees included a reference to full-time employees' spouses,
(ii)the references in subsection (4) to an individual included a reference to an individual's spouse, unless the individual and the individual's spouse are both full-time employees of the company within the meaning of section 396(5), and
(b)section 397(4) applies as if references to the individual included references to the individual's spouse.
(2)If a loan within section 396(2)(b) was made on or after that date, interest on the loan is eligible for relief under section 383 only if interest on the original loan would have been allowable under section 353 of ICTA after that date.