FA 2012 is amended as follows.

Omit section 22 (treatment of the receipt of manufactured overseas dividends).

In section 78(3) (amounts which are deemed BLAGAB management expense for accounting period), for “783(6), 785(4) or 791(6)” substitute “ 814C(7) ”.

In Schedule 16 (minor and consequential amendments), omit paragraphs 220 to 223.