Related provisions for MIPRU 4.2.16

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(1) When seeking to rely on the second condition, a firm should ensure that the loan or plan1 qualifies for the 'linked presentation' accounting treatment under Financial Reporting Standard 5 (Reporting the substance of transactions) issued in April 1994, and amended in December 1994 and September 1998 (if applicable to the firm).(2) Compliance with (1) may be relied upon as tending to establish compliance with the second condition.