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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 914
UK resident companies: proceeds of sale not received in instalments
Section 914 sets out how the taxable amount from a sale of patent rights is spread over time where the company is UK resident and receives the sale proceeds as a lump sum rather than in instalments.
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.