Paragraph 709
(1)
Amend section 910 (proceeds of a sale of patent rights: payments to non-UK residents) as follows.
(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 ”.