# Finance Act 2012, Paragraph 100


In section 257(2) (supplementary), for paragraphs (a) and (b) substitute—
“(a) section 93(5) of FA 2012 (minimum profits test), or
(b) section 103 of FA 2012 (rules for determining policyholders' share of I - E profit).”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/100 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.