http://www.legislation.gov.uk/ukpga/2012/14/schedule/5/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 5Tax treatment of financing costs and income1Part 7 of TIOPA 2010 (tax treatment of financing costs and income) is amended as follows.