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Section 458 Meaning of “involved in research”

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Amendments

Section 458 (new version) inserted by Finance Act 2005 section 20(1) from 2 December 2004.

For the purposes of this Chapter a person is involved in research in relation to any intellectual property transferred or to be transferred from one or more research institutions if—

(a) he has been actively engaged for the research institution (or any of them) in connection with research (whether as an employee or otherwise), and

(b) that research is relevant to anything to which the intellectual property relates.

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