Sales of patent rights (ss 587-599)

Contents

Section 587 – Charge to tax on income from sales of patent rights [ITTOIA 2005 s 587] Section commentary
Section 588 – Income charged under section 587 [ITTOIA 2005 s 588] Section commentary
Section 589 – Person liable for tax under section 587 [ITTOIA 2005 s 589] Section commentary
Section 590 – UK resident sellers: spreading rules [ITTOIA 2005 s 590] Section commentary
Section 591 – Non-UK resident sellers: election for spreading [ITTOIA 2005 s 591] Section commentary
Section 592 – Further provision about elections for spreading: instalments [ITTOIA 2005 s 592] Section commentary
Section 593 – Death of seller [ITTOIA 2005 s 593] Section commentary
Section 594 – Winding up of a body corporate [ITTOIA 2005 s 594] Section commentary
Section 595 – Deduction of tax from payments to non-UK residents [ITTOIA 2005 s 595] Section commentary
Section 596 – Adjustments where tax has been deducted [ITTOIA 2005 s 596] Section commentary
Section 597 – Licences connected with patents [ITTOIA 2005 s 597] Section commentary
Section 598 – Rights to acquire future patent rights [ITTOIA 2005 s 598] Section commentary
Section 599 – Sums paid for Crown use etc. treated as paid under licence [ITTOIA 2005 s 599] Section commentary

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