# Corporation Tax Act 2010, Section 357VE: Interpretation of Chapter


In this Chapter—
“exclusive licence”, in relation to a right, has the same meaning as in Part 8A (see section 357BA);
“qualifying IP right” has the same meaning as in Part 8A (see section 357B(4));
“relevant IP profits”, in relation to the trade of a company, is to be read in accordance with Chapter 3 of Part 8A (but subject to section 357VD);
“relevant period” has the meaning given by section 357V.

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