{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-253",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-253.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/253",
  "kind": "section",
  "number": "253",
  "heading": "Lump sums paid to personal representatives for copyright etc.",
  "text": "(1) 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—\n(a) the copyright in the work, or\n(b) the public lending right in the work,\nis not a post-cessation receipt.\n(2) 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.\n(3) For the purposes of this section it does not matter whether the whole or a part of the right is assigned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/253",
    "retrieved_at": "2026-10-29T09:16:32.370392+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."
}