http://www.legislation.gov.uk/ukpga/2012/14/schedule/18/paragraph/6/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 18Part 3: consequential amendments6Income and Corporation Taxes Act 1988Omit section 461D (transfers of business).