SCHEDULES

SCHEDULE 16 U.K.Part 2: minor and consequential amendments

PART 3 U.K.Amendments of other Acts

Income Tax (Earnings and Pensions) Act 2003 U.K.

111 U.K.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.”