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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Charge to tax on non-trading income from intellectual property

  • Section 579 Charge to tax on royalties and other income from intellectual property
  • Section 580 Income charged under section 579
  • Section 581 Person liable for tax under section 579
  • Section 582 Deductions in calculating certain income charged under section 579
  1. Chapter 2 Receipts from intellectual property
  2. Crossheading Charge to tax on non-trading income from intellectual property

Crossheading Charge to tax on non-trading income from intellectual property

From legislation.gov.uk

Contents

  1. Section 579 Charge to tax on royalties and other income from intellectual property
  2. Section 580 Income charged under section 579
  3. Section 581 Person liable for tax under section 579
  4. Section 582 Deductions in calculating certain income charged under section 579
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