http://www.legislation.gov.uk/ukpga/2012/14/schedule/28/paragraph/2/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 28Non-established taxable persons2Other amendments of VATA 1994VATA 1994 is amended as follows.