Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 Part 2: minor and consequential amendments

PART 3 Amendments of other Acts

Corporation Tax Act 2010

216 In section 17(3) (interpretation of Chapter: meaning of “carried-forward amount”)—

(a) in paragraph (f), 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 (g).