# Finance Act 2012, Paragraph 65 In section 39(3)(b)(ii) (treatment for taxation purposes of enemy debts etc written off during the war), for β€œan expenses deduction for the purposes of Step 1 of section 76(7) of the Income and Corporation Taxes Act 1988” substitute β€œ ordinary BLAGAB management expenses for the purposes of section 76 of the Finance Act 2012 ”. --- Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/65 (the official version) Page: https://openlegislation.uk/finance-act-2012/schedule-16/paragraph-65 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.