SCHEDULES

SCHEDULE 9Profits from the exploitation of patents etc: consequential

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1

Section 357GB (application of Part 8A in relation to partnerships) is amended as follows.

2

In subsection (11)—

a

in the words before paragraph (a), after “Sections” insert “357BK, 357BKA”, and

b

in paragraph (a) after “section” insert “357BK or”.

3

In subsection (12) for “section 357CB(1)(c)” substitute “section 357BG(1)(c)”.