8. In paragraph 6—
(a)omit sub-paragraph (1);
(b)at the end of sub-paragraph (2)(a)(i) add “or”;
(c)at the end of sub-paragraph (2)(a)(ii) for “or” substitute “and”;
(d)omit sub-paragraph (2)(a)(iii);
(e)in sub-paragraph (3)(b)(i)—
(i)for “company,” substitute “company or”;
(ii)omit from “or assets” to “applies”; and
(iii)at the end add “and”;
(f)in sub-paragraph (3)(b) for sub-paragraphs (ii) and (iii) substitute—
“(ii)one or more assets representing loan relationships to which section 94A of the Finance Act 1996 applies, but only to the extent that each of those assets represents the rights and liabilities of a host contract within the meaning of that section,”;
(g)omit sub-paragraph 8(a) and (b);
(h)omit sub-paragraph (9); and
(i)in the heading to the paragraph, for “Qualified exclusion:” substitute “Derivative contracts:”.