Section 253 Lump sums paid to personal representatives for copyright etc.

A lump sum which is paid to the personal representatives of the author of a literary, dramatic, musical or artistic work as consideration for the assignment by them of—

is not a post-cessation receipt.

A lump sum which is paid to the personal representatives of the designer of a design in which design right subsists as consideration for the assignment by them of that right is not a post-cessation receipt.

For the purposes of this section it does not matter whether the whole or a part of the right is assigned.