# Finance Act 2012, Paragraph 113


In section 196(4) (relief for employers in respect of contributions paid)—
(a) in the opening words, for “section 76 of ICTA” substitute “ section 76 of FA 2012 ”, and
(b) in paragraph (a), for “brought into account at Step 1 in subsection (7) of that section to the extent that they otherwise would not be” substitute “ treated as meeting the conditions in section 77(2)(a) and (c) of that Act to the extent that they would otherwise not meet them ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/113 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-113
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.