Clause 22

by inserting, immediately after subsection (4DA), the following subsection:“(4DB) In subsections (4C)(a)(i) and (4D)(a), a reference to the cash price of intellectual property rights is, in a case where the Comptroller has treated the open‑market price mentioned in section 19B(10I) as the amount mentioned in section 19B(1C)(a)(i) in relation to those rights, a reference to the open‑market price.”;

by inserting, immediately after “19B(1)” in subsection (14), the words “or (1AA)”; and

by inserting, immediately after subsection (21C), the following subsection:“(21D) To avoid doubt, where the Comptroller has treated the open‑market price mentioned in section 19B(10E) as the capital expenditure incurred for the acquisition of intellectual property rights, then the reference in this section to selected expenditure, insofar as it relates to that capital expenditure, is a reference to such open‑market price.”.