SCHEDULES

SCHEDULE 9U.K.Profits from the exploitation of patents etc: consequential

10(1)Section 357CL (companies eligible to elect for small claims treatment) is amended as follows.U.K.

(2)In subsection (1) for “elect” substitute “ make an election under this section ”.

(3)In subsection (6) for “section 357A” substitute “ section 357A(1) ”.