Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 U.K. Part 2: minor and consequential amendments

PART 3 U.K. Amendments of other Acts

Corporation Tax Act 2009 U.K.

203 U.K. In section 1166(1) (amount of tax credit)—

(a) for “life assurance company tax credit” substitute “ BLAGAB tax credit ”, and

(b) for “qualifying life assurance business loss” substitute “ qualifying BLAGAB loss ”.