Paragraph 216
In section 17(3) (interpretation of Chapter: meaning of “carried-forward amount”)—
(a)
in paragraph (f), for “section 76(12) or (13) of ICTA (certain expenses of insurance companies)” substitute “ section 73 or 93 of FA 2012 for use at step 5 in section 76 of that Act (the I - E basis for insurance companies) ”, and
(b)
omit paragraph (g).