SCHEDULES

SCHEDULE 20Loan relationships: connected parties

Sections 409 and 410

7

Section 409(1) (postponement until redemption of debits for close companies' deeply discounted securities)—

a

in paragraph (b), after “there is a person” insert “ ( ”, and

b

insert at the end (not as part of paragraph (d))— “ and, where it applies, the non-qualifying territory condition is met. ”