# Finance Act 2016, Paragraph 24


In Schedule 4 (index of defined expressions)—
(a) for the entry for “finance income (in Part 8A)” substitute—
“
finance income (in Part 8A)
section 357BG
”,
(b) after the entry for “new consideration (in Part 23)” insert—
“
new entrant (in Part 8A)
section 357A(11)
”,
(c) in the entry for “qualifying residual profit of a trade (in Part 8A)”, in the left hand column, after “in” insert “ Chapters 3 and 4 of ”, and
(d) for the entry for “relevant IP income (in Part 8A)” substitute—
“
relevant IP income (in Part 8A)
section 357BH
”.

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