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.

167 (1) Section 591 (conditions A to E mentioned in section 589(5)) is amended as follows. U.K.

(2) In subsection (2)(a), for “life assurance business” substitute “ long-term business ”.

(3) In subsection (2)(b), after “Sourcebook” insert “ (within the meaning given by section 139(4) of FA 2012) ”.