{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-578",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-578.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/578",
  "kind": "section",
  "number": "578",
  "heading": "Contents of Chapter",
  "text": "(1) This Chapter imposes charges to income tax under—\n(a) section 579 (royalties and other income from intellectual property),\n(b) section 583 (income from disposals of know-how), and\n(c) section 587 (income from sales of patent rights).\n(2) For an exemption from the charge under section 579, see, in particular, section 727 (certain annual payments by individuals) ....\n(3) This Chapter also provides for relief from income tax on patent income (see section 600).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 578(2) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(4)(b)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 578(2) substituted (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(4)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 578(2) omitted (with effect in accordance with s. 34(8) of the amending Act) by virtue of Finance Act 2021 (c. 26), s. 34(4)(b)(iii)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/578",
    "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."
}