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Corporation Tax Act 2009
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709(1)Amend section 910 (proceeds of a sale of patent rights: payments to non-UK residents) as follows.U.K.
(2)In subsection (1)(b) for “section 524(3) of ICTA” substitute “ section 912 of CTA 2009 ”.
(3)In subsection (6)(b) for “section 524(9) of ICTA” substitute “ section 919 of CTA 2009 ”.
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