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20(1)Section 411 (meaning of “relevant expense amount” and “relevant income amount”) is amended as follows.U.K.
(2)In subsection (1)—
(a)in paragraph (b), after “loan relationship” insert “ or related transaction ”, and
(b)in paragraph (h), after “debt factoring” insert “ or any similar transaction ”.
(3)In subsection (2)(f), after “debt factoring” insert “ or any similar transaction ”.