Section 136B | Section 136A: supplementary. ^F1

(1)In section 136A above “qualifying corporate bond” has the same meaning as in section 64 of the Finance Act 1984.

(2)For the purposes of section 136A above a security’s redemption date is the latest date on which, under the terms on which the security was issued, the company or body which issued it can be required to redeem it.

(3)For the purposes of section 136A above a security’s acquisition cost is the amount or value of the consideration in money or money’s worth given, by or on behalf of the person who made the loan, wholly and exclusively for the acquisiton of the security, together with the incidental costs to him of the acquisition.

(4)For the purposes of section 136A(10) above two companies are in the same group if they have been in the same group at any time after the loan was made.

(5)Section 136(6) above shall apply for the purposes of section 136A(6) and (8) to (10) above as it applies for the purposes of section 136(5) above.

(6)Section 136(7), (9) and (10)(c) above shall apply for the purposes of section 136A above and of this section as they apply for the purposes of section 136, ignoring for this purpose the words following “lender” in section 136(9).