http://www.legislation.gov.uk/ukpga/2012/14/schedule/16/paragraph/51/enactedFinance Act 2012Business tax (local); Rates relief; Acquisitions (business); Capital investment; TaxationLife insuranceBusiness financeCorporation taxInsuranceBusiness developmentenKing's Printer of Acts of Parliament2020-04-16SCHEDULESSCHEDULE 16Part 2: minor and consequential amendmentsPART 2Amendments of FA 198951Omit section 82B (unappropriated surplus on valuation).