SCHEDULES

SCHEDULE 16Part 2: minor and consequential amendments

PART 3Amendments of other Acts

Corporation Tax Act 2009

206

In section 1169(2) (artificially inflated claims for relief or tax credit)—

a

in paragraph (c), for “life assurance business” substitute “ basic life assurance and general annuity business ”, and

b

in paragraph (d), for “life assurance company tax credits” substitute “ BLAGAB tax credits ”.