SCHEDULES
SCHEDULE 9Profits from the exploitation of patents etc: consequential
7
1
Section 357CG (adjustments in calculating profits of trade) is amended as follows.
2
In subsection (1) after “determining” insert “
under section 357C
”
.
3
In subsection (4), in the words after paragraph (b), for “section 357CB” substitute “
section 357BG
”
.
4
In subsection (6), in paragraph (a)(ii) of the definition of “relevant accounting period”, for “section 357A” substitute “
section 357A(1)
”
.