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Legislation
Capital Allowances Act 2001

Chapter 5 Supplementary provisions

  • Section 481 Anti-avoidance: limit on qualifying expenditure
  • Section 482 Sums paid for Crown use etc. treated as paid under licence
  • Section 483 Meaning of “income from patents”
  1. Chapter 5 · Supplementary provisions
  2. Sums paid for Crown use etc. treated as paid under licence

Section 482 | Sums paid for Crown use etc. treated as paid under licence

From legislation.gov.uk

(1)This section applies if an invention which is the subject of a patent is used by or for the services of—

(a)the Crown under sections 55 to 59 of the Patents Act 1977 (c. 37), or

(b)the government of a country outside the United Kingdom under corresponding provisions of the law of that country.

(2)The use is to be treated as having taken place under a licence.

(3)Sums paid in respect of the use are to be treated as having been paid under a licence.

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