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Income Tax (Earnings and Pensions) Act 2003

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Section 456 Meaning of “intellectual property” and “transfer”
Section 457 Meaning of “research institution”
Section 458 Meaning of “involved in research”
Section 459 Transfer of intellectual property by controlled company
Section 460 Definitions

Income Tax (Earnings and Pensions) Act 2003
Chapter 4A Shares in research institution spin-out companies

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 456 Meaning of “intellectual property” and “transfer”
Section 457 Meaning of “research institution”
Section 458 Meaning of “involved in research”
Section 459 Transfer of intellectual property by controlled company
Section 460 Definitions

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