# Finance Act 2012, Paragraph 212


In section 1304 (crime-related payments), for subsection (3) substitute—
“(3) Expenses to which subsection (4) or (5) applies are not to be regarded as constituting ordinary BLAGAB management expenses of a 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/212 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-212
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.