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.