SCHEDULES

SCHEDULE 1 U.K.Minor and consequential amendments

Part 2 U.K.Other enactments

Income Tax Act 2007 (c. 3) U.K.

709 (1) Amend section 910 (proceeds of a sale of patent rights: payments to non-UK residents) as follows. U.K.

(2) In subsection (1)(b) for “section 524(3) of ICTA” substitute “ section 912 of CTA 2009 ”.

(3) In subsection (6)(b) for “section 524(9) of ICTA” substitute “ section 919 of CTA 2009 ”.