SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Corporation Tax Act 2009
201
1
Section 1164 (entitlement to tax credit) is amended as follows.
2
In subsections (1) and (2)—
a
for “a life assurance company tax credit” substitute “
a BLAGAB tax credit
”
, and
b
for “qualifying life assurance business loss” substitute “
qualifying BLAGAB loss
”
.
3
In subsections (3) and (4), for “a life assurance company tax credit” substitute “
a BLAGAB tax credit
”
.