Account owing

I understand that to avoid a liability under CTA 2010 Ch 3 (TA 1988 s 419 et seq as was) a director’s overdrawn loan account must be repaid within nine months of the company’s year end. However two issues have recently arisen.

First if some directors have credit balances and some have debit balances on their accounts does one simply look at the overdrawn accounts or should they all be aggregated to calculate the Ch 3 liability?

Second let’s say that the director is overdrawn by £10 000 at a 31 March 2011 year end but has drawn a further £5 000 by the following December. What must be repaid by 31 December 2011 to avoid a Ch 3 liability: £10 000 or £15 000?

I would be very grateful for...