8(1)Section 413 (meaning of “adjusted net group-interest expense”) is amended as follows.U.K.
(2)In subsection (3)(d)(i)—
(a)for “or 323A” substitute “ , 323A, 358 or 359 ”, and
(b)omit “(cases where credits not required to be brought into account)”.
(3)In subsection (4)(d)(i)—
(a)after “section 323A” insert “ or 354 ”, and
(b)omit “(cases where credits not required to be brought into account)”.