# Finance Act 2012, Paragraph 111


In section 357(3) (business entertainment and gifts: exception where employer's expenses disallowed), for paragraph (b) substitute—
“(b) the ordinary BLAGAB management expenses of the employer for the purposes of section 76 of FA 2012.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/111 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-111
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.