Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 16 Part 2: minor and consequential amendments

PART 3 Amendments of other Acts

Corporation Tax Act 2010

229 In section 886 (relevant tax relief), for paragraph (c) substitute—

“(c) a deduction of an amount which for the purposes of section 73 of FA 2012 is an amount of adjusted BLAGAB management expenses of an insurance company for an accounting period,”.