# Finance Act 2012, Paragraph 131


In paragraph 118(2) of Schedule 2 (pre-1 January 2005 contracts for immediate needs annuities: income tax treated as paid), for the words from “means” to the end substitute “ means the application of section 57(2)(d) of FA 2012 ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/131 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-131
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.