{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-162",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-162.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/16/paragraph/162",
  "kind": "paragraph",
  "number": "162",
  "heading": null,
  "text": "In section 486(4) (exclusion of exchange gains and losses in respect of tax debts etc), for paragraph (c) substitute—\n“(c) as ordinary BLAGAB management expenses within the meaning of section 77 of FA 2012 (insurance companies carrying on basic life assurance and general annuity business).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/162",
    "retrieved_at": "2026-10-29T09:08:44.989153+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}