18. In Part 8 of Schedule 26 to the Finance Act 2002, in paragraph 42(2), omit “(within the meaning of Chapter 2 of Part 4 of that Act)”.
19.—(1) In Part 10 of Schedule 26 to the Finance Act 2002, paragraph 54 is amended as follows.
(2) In sub-paragraph (1), insert each of the following definitions at the appropriate place—
“creditor relationship” has the meaning given by section 103(1) of the Finance Act 1996;”;
“debtor relationship” has the meaning given by section 103(1) of the Finance Act 1996;”.