This section has no associated Explanatory Notes
243U.K.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).