{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-13.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/9/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) Section 357DA (relevant IP profits) is amended as follows.\n(2) In subsection (1)—\n(a) in Step 1—\n(i) for “section 357CB” substitute “ section 357BG ”, and\n(ii) for “sections 357CC and 357CD” substitute “ sections 357BH to 357BHC ”,\n(b) in Step 4, after “routine return figure” insert “ in relation to the trade for the accounting period ”,\n(c) in Step 5, for “elected” substitute “ made an election under section 357CL ”, and\n(d) in Step 6, after “marketing assets return figure” insert “ in relation to the trade for the accounting period ”.\n(3) In subsection (4), in the words after paragraph (b), for “sections 357CJ and 357CK” substitute “ sections 357BJA and 357BJB ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/9/paragraph/13",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}