PART 8A

Profits arising from the exploitation of patents etc
CHAPTER 3

Relevant IP profits : cases mentioned in section 357A(7): no income from new IP

Routine return figure

Routine deductions
357CJ. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)
Words in Pt. 8A Ch. 3 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 3
S. 357CK omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 9 para. 9