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Legislation
Income Tax (Trading and Other Income) Act 2005

Chapter 2 Receipts from intellectual property

  • Crossheading Introduction
  • Crossheading Charge to tax on non-trading income from intellectual property
  • Crossheading Disposals of know-how
  • Crossheading Sales of patent rights
  • Crossheading Relief from income tax on patent income
  • Crossheading Payments received after deduction of tax
  • Crossheading Supplementary
  1. Part 5 Miscellaneous income
  2. Chapter 2 Receipts from intellectual property

Chapter 2 Receipts from intellectual property

From legislation.gov.uk

Contents

  1. Crossheading Introduction
  2. Crossheading Charge to tax on non-trading income from intellectual property
  3. Crossheading Disposals of know-how
  4. Crossheading Sales of patent rights
  5. Crossheading Relief from income tax on patent income
  6. Crossheading Payments received after deduction of tax
  7. Crossheading Supplementary
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