{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-907",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-907.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/907",
  "kind": "section",
  "number": "907",
  "heading": "Meaning of “intellectual property”",
  "text": "(1) In section 906 “intellectual property” means—\n(a) copyright of literary, artistic or scientific work,\n(b) any patent, trade mark, design, model, plan, or secret formula or process,\n(c) any information concerning industrial, commercial or scientific experience, or\n(d) public lending right in respect of a book.\n(2) In this section “copyright of literary, artistic or scientific work” does not include copyright in—\n(a) a cinematographic film or video recording, or\n(b) the sound-track of a cinematographic film or video recording, except so far as it is separately exploited.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 907 substituted (with effect in accordance with s. 40(4) of the amending Act) by Finance Act 2016 (c. 24), s. 40(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/3/section/907",
    "retrieved_at": "2026-10-29T09:13:03.599581+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}