# Finance Act 2012, Paragraph 23


(1) Paragraph 3 of Schedule 11 to FA 2007 (technical provision made by insurers) is amended as follows.
(2) In sub-paragraph (1) for paragraph (b) and the “or” after it substitute—
“(b) a CFC (within the meaning of Part 9A of the Taxation (International and Other Provisions) Act 2010) which carries on general business, or”.
(3) In sub-paragraph (2) for paragraph (b) substitute—
“(b) a company which for the purposes of Part 9A of the Taxation (International and Other Provisions) Act 2010 has an interest in a CFC (within the meaning of that Part) which carries on general business.”

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/20/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-20/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.