395(1) This section contains provision for determining for the purposes of this Chapter the extent to which an interest allowance of a worldwide group for a period of account (“the originating period”) is “unexpired” in a later period of account of the group (“the receiving period”).
395(2) If the receiving period–
(a)begins 5 years or less after the originating period begins, and
(b)ends 5 years or less after the originating period ends,
all of the interest allowance for the originating period is unexpired in the receiving period.