# Capital Allowances Act 2001, Section 482: Sums paid for Crown use etc. treated as paid under licence


(1) This section applies if an invention which is the subject of a patent is used by or for the services of—
(a) the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or
(b) the government of a country outside the United Kingdom under corresponding provisions of the law of that country.
(2) The use is to be treated as having taken place under a licence.
(3) Sums paid in respect of the use are to be treated as having been paid under a licence.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/482 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-482
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.