# Corporation Tax Act 2010, Section 357FA: Incorporation of qualifying items

Extent: E+W+S+N.I.

(1) Income arising from the sale of any item that incorporates a qualifying item is not relevant IP income if the main purpose, or one of the main purposes, of incorporating the qualifying item is to secure that income arising from any such sale is relevant IP income.
(2) “Qualifying item” has the same meaning as in section 357BH(2) .

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