http://www.legislation.gov.uk/ukpga/2012/14/schedule/39/paragraph/37/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 39Repeal of miscellaneous reliefs etcPART 5Capital allowances37Flat conversion allowancesPart 4A of CAA 2001 is repealed.