# Finance Act 2012, Paragraph 116


In section 197(10)(b) (spreading of relief), for “section 76 of ICTA” substitute “ section 76 of FA 2012 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/116 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.