Chapter 7 Deduction from other payments connected with intellectual property
United Kingdom
- Certain royalties etc where usual place of abode of owner is abroad
- Proceeds of a sale of patent rights
Notes on Part 15
Modifications
- C1
Pt. 15 modified (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 551(4), 1329(1) (with Pts. 1, 2, Sch. 2 para. 78)