# Finance Act 2012, Paragraph 201


(1) Section 1164 (entitlement to tax credit) is amended as follows.
(2) In subsections (1) and (2)—
(a) for “a life assurance company tax credit” substitute “ a BLAGAB tax credit ”, and
(b) for “qualifying life assurance business loss” substitute “ qualifying BLAGAB loss ”.
(3) In subsections (3) and (4), for “a life assurance company tax credit” substitute “ a BLAGAB tax credit ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/201 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-201
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.