Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 2 U.K. Profits arising from the exploitation of patents etc

PART 2 U.K. Amendments of TIOPA 2010

3 U.K. In section 166 (exemption for small and medium-sized enterprises), in subsection (2)(a), for “section 167” substitute “ sections 167 and 167A ”.