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).