SCHEDULES
SCHEDULE 9Profits from the exploitation of patents etc: consequential
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In Schedule 4 (index of defined expressions)—
a
for the entry for “finance income (in Part 8A)” substitute—
finance income (in Part 8A)
section 357BG
b
after the entry for “new consideration (in Part 23)” insert—
new entrant (in Part 8A)
section 357A(11)
c
in the entry for “qualifying residual profit of a trade (in Part 8A)”, in the left hand column, after “in” insert “
Chapters 3 and 4 of
”
, and
d
for the entry for “relevant IP income (in Part 8A)” substitute—
relevant IP income (in Part 8A)
section 357BH