# Income Tax (Earnings and Pensions) Act 2003, Section 455: Disapplication of Chapter 3B


For the purposes of Chapter 3B (securities with artificially enhanced market value) neither the intellectual property agreement nor any transfer of intellectual property pursuant to it are things done otherwise than for genuine commercial purposes.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/455n1 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-455n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.