Part 9 – Intellectual property: know-how and patents (ss 907-931)

Contents

Chapter 1 – Introduction (ss 907) 1 section
Chapter 2 – Disposals of know-how (ss 908-910) 3 sections
Chapter 3 – Sales of patent rights (ss 911-923) 13 sections
Chapter 4 – Relief from corporation tax on patent income (ss 924-925) 2 sections
Chapter 5 – Supplementary (ss 926-931) 6 sections

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.