SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

Corporation Tax Act 2009

206

In section 1169(2) (artificially inflated claims for relief or tax credit)—

(a)

in paragraph (c), for “life assurance business” substitute “ basic life assurance and general annuity business ”, and

(b)

in paragraph (d), for “life assurance company tax credits” substitute “ BLAGAB tax credits ”.