199(1)Section 1162 (additional relief) is amended as follows.
(2)In subsection (3), for the words from “as expenses payable” to the end substitute “for the purposes of section 76 of FA 2012 as deemed BLAGAB management expenses for the accounting period”.
(3)In subsection (4)(b), for the words from “which” to the end substitute “of the expenditure which, for the purposes of section 76 of FA 2012, is not an ordinary BLAGAB management expense of the company referable to the accounting period as a result of the application of section 77(2)(b) of that Act”.