20(1)Section 371IE (matched interest) is amended as follows.U.K.
(2)In subsection (1)(d)(ii) after “include” insert “ some or all of ”.
(3)After subsection (7) insert—
“(7A)In subsection (6) the reference to the leftover profits is to those profits so far as they would be included in the relevant finance profits (see section 314A(1)(d)).”