# Finance Act 2012, Paragraph 101


(1) Section 261 (special leasing: life assurance business) is amended as follows.
(2) For “life assurance business” substitute “ long-term business ”.
(3) In the heading, for “life assurance business” substitute “ long-term business ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/101 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-101
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.