Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 Part 2: minor and consequential amendments

PART 3 Amendments of other Acts

Taxation of Chargeable Gains Act 1992

76 In section 151I(1) (meaning of “financial institution”)—

(a) in paragraph (g), for “section 431(2) of ICTA” substitute “section 65 of the Finance Act 2012”, and

(b) in paragraph (h), for “section 431(2) of ICTA” substitute “section 139(1) of the Finance Act 2012”.