SCHEDULES

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

4U.K.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),.