Chapter 14 Disposal and acquisition of know-howFrom legislation.gov.ukDetailsContentsSection 191A Chapter not to apply where cash basis usedSection 192 Meaning of “know-how” etc.Section 193 Disposal of know-how if trade continues to be carried onSection 194 Disposal of know-how as part of disposal of all or part of a tradeSection 195 Seller controlled by buyer etc.
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