SCHEDULES
SCHEDULE 16Part 2: minor and consequential amendments
PART 3Amendments of other Acts
Income Tax (Earnings and Pensions) Act 2003
111
In section 357(3) (business entertainment and gifts: exception where employer's expenses disallowed), for paragraph (b) substitute—
b
the ordinary BLAGAB management expenses of the employer for the purposes of section 76 of FA 2012.