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.

197 U.K. In section 1160 (provision in respect of I minus E basis)—

(a) for “The remaining provisions of this Chapter apply” substitute “ This Chapter applies ”, and

(b) for “under the I minus E basis in respect of its life assurance business” substitute “ in respect of its basic life assurance and general annuity business in accordance with the I - E rules ”.