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.

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

(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 ”.