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Finance Act 2020
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- UK Public General Acts
- 2020 c. 14
- SCHEDULE 4
- PART 1
- Paragraph 15
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Insurance companies: ring fence
15In section 95 of FA 2012 (use of non-BLAGAB allowable losses to reduce I-E profit) for “in accordance with section 210A(2) of TCGA 1992” substitute “under section 2A(1) of TCGA 1992, as permitted by section 210A(2) and (2A) of that Act,”.
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