SCHEDULES

SCHEDULE 9Profits from the exploitation of patents etc: consequential

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1

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

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)”.