Related Commentary  Related HMRC Manuals

64(1)  Part 8A of CTA 2010 (profits arising from the exploitation of patents etc) is amended as follows.

64(2)  In section 357A (election for special treatment of profits from patents etc)–

(a)[substitutes CTA 2010, s. 357A(6) and (7),]

(b)[inserts CTA 2010, s. 357A(11).]

64(3)  [Inserts CTA 2010, Pt. 8A, Ch. 2A and 2B.]

64(4)  In section 357FB (tax advantage schemes)–

(b)[inserts CTA 2010, s. 357FB(4).]

64(5)  [Inserts CTA 2010, s. 357GCA.]

64(6)  Schedule 9 contains amendments consequential on this section.

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