This section has no associated Explanatory Notes
198(1)Section 1161 (relief in respect of I minus E basis: expenses payable) is amended as follows.U.K.
(2)In subsection (6), for “section 76(7) of ICTA” substitute “ section 76 of FA 2012 ”.
(3)In subsection (7)(a), for “life assurance business” substitute “ basic life assurance and general annuity business ”.