# Finance Act 2012, Paragraph 206


In section 1169(2) (artificially inflated claims for relief or tax credit)—
(a) in paragraph (c), for “life assurance business” substitute “ basic life assurance and general annuity business ”, and
(b) in paragraph (d), for “life assurance company tax credits” substitute “ BLAGAB tax credits ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/206 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-206
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.