http://www.legislation.gov.uk/ukpga/2012/14/schedule/26/paragraph/1/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 26Categorisation of suppliesPART 1Zero-rated supplies1IntroductoryPart 2 of Schedule 8 of VATA 1994 (zero-rating) is amended as follows.