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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Relief from income tax on patent income

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Section 600 Relief for expenses: patent income
Section 601 How relief is given under section 600

Chapter 2 Receipts from intellectual property
Crossheading Relief from income tax on patent income

Crossheading Relief from income tax on patent income

From legislation.gov.uk

Contents

Section 600 Relief for expenses: patent income
Section 601 How relief is given under section 600