# Finance Act 2012, Paragraph 119


In section 200 (no other relief for employers in connection with contributions), for paragraph (c) substitute—
“(c) are to count as ordinary BLAGAB management expenses of the employer for an accounting period 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/119 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-119
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.