Section 246(3) of the Taxes Consolidation Act 1997 is amended -

(a) in paragraph (g), by the deletion of "or",

(b) in paragraph (h), by the substitution of "agency," for "agency.", and

(c) by the insertion of the following paragraphs after paragraph (h):

"(i) interest paid to Home Building Finance Ireland or a subsidiary wholly owned by it or a subsidiary wholly owned by any such subsidiary, or

(j) interest paid by Home Building Finance Ireland or a subsidiary wholly owned by it or a subsidiary wholly owned by any such subsidiary.".