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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Supplementary

  • 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
  1. Supplementary
  2. Meaning of “involved in research”

Section 458 | Meaning of “involved in research”

From legislation.gov.uk

For the purposes of this Chapter a person is involved in research in relation to any intellectual property transferred or to be transferred from one or more research institutions if—F1

(a)he has been actively engaged for the research institution (or any of them) in connection with research (whether as an employee or otherwise), andF1

(b)that research is relevant to anything to which the intellectual property relates.F1

Notes

  1. F1

    Pt. 7 Ch. 4A inserted (with effect in accordance with s. 20(5)-(7) of the amending Act) by Finance Act 2005 (c. 7), s. 20(1)

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