[F1 PART 8A U.K. Profits arising from the exploitation of patents etc

Textual Amendments

F1 Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)

CHAPTER 3 U.K. Relevant IP profits [F2 : cases mentioned in section 357A(7): no income from new IP]]

Textual Amendments

F2 Words in Pt. 8A Ch. 3 heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 9 para. 3

Relevant IP income U.K.

F3 357CC Relevant IP income U.K.

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Textual Amendments

F3 Ss. 357CB-357CF omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 9 para. 6

F3 357CD Notional royalty U.K.

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Textual Amendments

F3 Ss. 357CB-357CF omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 9 para. 6

F3 357CE Excluded income U.K.

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Textual Amendments

F3 Ss. 357CB-357CF omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 9 para. 6

F3 357CF Mixed sources of income U.K.

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Textual Amendments

F3 Ss. 357CB-357CF omitted (15.9.2016) by virtue of Finance Act 2016 (c. 24), Sch. 9 para. 6