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 ”.