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
Income Tax Act 2007 section 903
Deduction from patent royalties
Section 903 requires that income tax at the basic rate be deducted at source from patent royalty payments arising in the United Kingdom, and sets out how the deducted tax is collected depending on who makes the payment.
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.