SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Corporation Tax Act 2009
211
In section 1298(2) (business entertainment and gifts), for paragraph (c) substitute—
c
expenses to which this section applies are not to be regarded as constituting ordinary BLAGAB management expenses of the company for the purposes of section 76 of FA 2012.