SCHEDULES
SCHEDULE 9Profits from the exploitation of patents etc: consequential
10
1
Section 357CL (companies eligible to elect for small claims treatment) is amended as follows.
2
In subsection (1) for “elect” substitute “
make an election under this section
”
.
3
In subsection (6) for “section 357A” substitute “
section 357A(1)
”
.