http://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/24/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 20Controlled foreign companies and foreign permanent establishmentsPART 3Other amendments24CTA 2009CTA 2009 is amended as follows.