# Corporation Tax Act 2009, Section 714: “Royalty”


In this Part “royalty” means a royalty in respect of the enjoyment or exercise of rights that constitute an intangible fixed asset.

---
Source: https://www.legislation.gov.uk/ukpga/2009/4/section/714 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-714
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.