# Finance Act 2012, Paragraph 198


(1) Section 1161 (relief in respect of I minus E basis: expenses payable) is amended as follows.
(2) In subsection (6), for “section 76(7) of ICTA” substitute “ section 76 of FA 2012 ”.
(3) In subsection (7)(a), for “life assurance business” substitute “ basic life assurance and general annuity business ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/198 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-198
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.