SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Taxation (International and Other Provisions) Act 2010
243
In section 310(2) (meaning of “carried-forward amount”)—
a
in paragraph (a), for “section 76(12) or (13) of ICTA (certain expenses of insurance companies)” substitute “
section 73 or 93 of FA 2012 for use at step 5 in section 76 of that Act (the I - E basis for insurance companies)
”
, and
b
omit paragraph (b).