Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 9 Profits from the exploitation of patents etc: consequential

21 (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)”.