# Finance Act 2012, Paragraph 238


In section 99(7) (allocation of expense etc in calculations under section 35 of CTA 2009), for “98” substitute “ 97A ”.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/238 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-238
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.