# Finance Act 2012, Paragraph 211


In section 1298(2) (business entertainment and gifts), for paragraph (c) substitute—
“(c) expenses to which this section applies are not to be regarded as constituting ordinary BLAGAB management expenses of the company for the purposes of section 76 of FA 2012.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/211 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-211
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.