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.

201 (1) Section 1164 (entitlement to tax credit) is amended as follows. U.K.

(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 ”.