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13(1)Section 357DA (relevant IP profits) is amended as follows.
(2)In subsection (1)—
(a)in Step 1—
(i)for “section 357CB” substitute “section 357BG”, and
(ii)for “sections 357CC and 357CD” substitute “sections 357BH to 357BHC”,
(b)in Step 4, after “routine return figure” insert “in relation to the trade for the accounting period”,
(c)in Step 5, for “elected” substitute “made an election under section 357CL”, and
(d)in Step 6, after “marketing assets return figure” insert “in relation to the trade for the accounting period”.
(3)In subsection (4), in the words after paragraph (b), for “sections 357CJ and 357CK” substitute “sections 357BJA and 357BJB”.
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