Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 Part 2: minor and consequential amendments

PART 3 Amendments of other Acts

Corporation Tax Act 2010

223 In section 799(5) (manufactured payments under arrangements with unallowable purpose), for paragraph (a) substitute—

“(a) section 77(4)(e) or (f) of FA 2012 (ordinary BLAGAB management expenses: excluded amounts),”.