Introduction Details of the Schedule Part 1: Amendments of CTA 2010
3.Paragraph 1 introduces a new part 8A to CTA 2010 concerning the new IP tax regime.  It also explains that there are 7 chapters in part 1 covering election to the new IP treatment, qualifying companies, 2 types of determination of IP profits/losses of a trade, provisions for setting off IP losses, anti-avoidance provisions, and supplementary provisions.