Finance Act 2012

Corporation Tax Act 2009

This section has no associated Explanatory Notes

164In section 560(4) (investment life insurance contracts: introduction)—

(a)in paragraph (a), for “section 431(2) of ICTA” substitute “section 65 of FA 2012” and for “that section” substitute “section 63 of that Act”, and

(b)in paragraph (b), for the words from “but” to the end substitute “if subsection (3)(a) were omitted from section 65 of that Act.”