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Finance Act 2012

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Corporation Tax Act 2009

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213(1)Schedule 2 (transitionals and savings) is amended as follows.

(2)In paragraph 139—

(a)in sub-paragraph (3), for the words from “Section 76ZE” to “section 75)” substitute “Section 81(4) of FA 2012 (which, in the case of companies carrying on basic life assurance and general annuity business, applies section 75(2) to (4))”,

(b)in that sub-paragraph, for “condition in subsection (1) of that section” substitute “conditions in paragraphs (a) and (b) of that subsection”, and

(c)in sub-paragraph (4), for “and section 76ZE of ICTA” substitute “(including as applied by section 81(4) of FA 2012)”.

(3)In paragraph 140(1)(b), for “section 76ZL of ICTA” substitute “the application by section 82 of FA 2012 of section 1249(1) to (3) of this Act”.

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