Ved kapitalinteresser med henblik på det i dette stykke omhandlede fradrag af kapitalinteresser forstås kapitalinteresser som omhandlet i artikel 1, litra f), i direktiv 98/78/EF."
For the purposes of the deduction of participations referred to in this paragraph, participation shall mean a participation within the meaning of Article 1(f) of Directive 98/78/EC."