# Taxation (International and Other Provisions) Act 2010, Paragraph 236


In section 476(1)(b) (disposal value of patent rights) for “paragraph 11” to “sum)” substitute “ section 614BS of ITA 2007 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/236 (the official version)
Page: https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-236
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.