SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

Corporation Tax Act 2009

198

(1)

Section 1161 (relief in respect of I minus E basis: expenses payable) is amended as follows.

(2)

In subsection (6), for “section 76(7) of ICTA” substitute “ section 76 of FA 2012 ”.

(3)

In subsection (7)(a), for “life assurance business” substitute “ basic life assurance and general annuity business ”.