Paragraph 203
In section 1166(1) (amount of tax credit)—
(a)
for “life assurance company tax credit” substitute “ BLAGAB tax credit ”, and
(b)
for “qualifying life assurance business loss” substitute “ qualifying BLAGAB loss ”.
In section 1166(1) (amount of tax credit)—
for “life assurance company tax credit” substitute “ BLAGAB tax credit ”, and
for “qualifying life assurance business loss” substitute “ qualifying BLAGAB loss ”.