SCHEDULES

SCHEDULE 9 Profits from the exploitation of patents etc: consequential

19 (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)”.