This section has no associated Explanatory Notes
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 ”.