Part 2 Amendments in Connection with IFRS 17
Finance Act 2022 (2022 c 3) | Legislation

Part 2 Amendments in Connection with IFRS 17

2

In FA 2012 omit section 79 (spreading of acquisition expenses).

3

(1)     In consequence of the amendment made by paragraph 2 the following amendments are made.

(2)     In FA 2012—

(a)     in section 76 (meaning of “adjusted BLAGAB management expenses”)—

(i)     omit Step 2;

(ii)     in Step 4 omit “(adjusted, where relevant, in accordance with step 2)”;

(b)     in section 77 (meaning

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