Corporation Tax Act 2009
This section has no associated Explanatory Notes
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”.