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20(1)Section 357BN (profits arising from the exploitation of patents etc: small claims treatment) is amended as follows.U.K.
(2)In subsection (7)—
(a)in paragraph (a), for “no company is a related 51% group company of the company” substitute “ the company has no associated company ”,
(b)in paragraph (b), for “one or more companies are related 51% group companies of the company” substitute “ the company has one or more associated companies ”, and
(c)in the definition of “N”, for “those related 51% group” substitute “ those associated ”.
(3)After subsection (8) insert—
“(9)The rules in Part 3A (see sections 18E to 18J) which apply for determining whether a company is another company's associated company in an accounting period for the purposes of section 18D apply for the purposes of this section.”
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