SCHEDULES

SCHEDULE 16 Part 2: minor and consequential amendments

PART 3 Amendments of other Acts

Taxation (International and Other Provisions) Act 2010

235 In section 96(1) (companies with overseas branches: restriction of credit)—

(a) omit “or section 436A of ICTA”,

(b) omit “, calculated in accordance with the provisions applicable for the purposes of section 35 of CTA 2009,” and

(c) for “life assurance business or gross roll-up business” substitute “non-BLAGAB long-term business”.