There are currently no known outstanding effects for the Finance Act 2012, Paragraph 162.
162U.K.In section 486(4) (exclusion of exchange gains and losses in respect of tax debts etc), for paragraph (c) substitute—
“(c)as ordinary BLAGAB management expenses within the meaning of section 77 of FA 2012 (insurance companies carrying on basic life assurance and general annuity business).”
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