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
”.