SCHEDULES

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

19(1)Section 357G (making an election under section 357A) is amended as follows.U.K.

(2)In the heading, for “section 357A” substitute “ section 357A(1) or (11)(b) ”.

(3)In subsection (1) for “section 357A” substitute “ section 357A(1) or (11)(b) ”.