Chapter 13 Disposal and acquisition of know-how
- 176Meaning of “know-how” etc
- 177Disposal of know-how if trade continues to be carried on
- 178Disposal of know-how as part of disposal of all or part of a trade
- 179Seller controlled by buyer etc
Notes on Part 3
Modifications
- C1
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)