SCHEDULES

SCHEDULE 9Intangible fixed assets: restrictions on goodwill and certain other assets

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In section 746 (“non-trading credits” and “non-trading debits”) in subsection (2) for paragraph (ba) substitute—

ba

sections 879C(3), 879I(3), 879K(5) and 879O(3)(b) (debits in respect of goodwill and certain other assets treated as non-trading debits),