# Finance Act 2016, Paragraph 13


(1) Section 357DA (relevant IP profits) is amended as follows.
(2) In subsection (1)—
(a) in Step 1—
(i) for “section 357CB” substitute “ section 357BG ”, and
(ii) for “sections 357CC and 357CD” substitute “ sections 357BH to 357BHC ”,
(b) in Step 4, after “routine return figure” insert “ in relation to the trade for the accounting period ”,
(c) in Step 5, for “elected” substitute “ made an election under section 357CL ”, and
(d) in Step 6, after “marketing assets return figure” insert “ in relation to the trade for the accounting period ”.
(3) In subsection (4), in the words after paragraph (b), for “sections 357CJ and 357CK” substitute “ sections 357BJA and 357BJB ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/9/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-9/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.