# Corporation Tax Act 2010, Section 357F: Licences conferring exclusive rights


A licence that confers any right in respect of a qualifying IP right to the exclusion of all other persons is not to be regarded as an exclusive licence if the main purpose, or one of the main purposes, of conferring the right is to secure that the licence is an exclusive licence for the purposes of this Part.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357F (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.