Crossheading Sales of patent rights
From legislation.gov.uk
Contents
- Section 587 Charge to tax on income from sales of patent rights
- Section 588 Income charged under section 587
- Section 589 Person liable for tax under section 587
- Section 590 UK resident sellers: spreading rules
- Section 591 Non-UK resident sellers: election for spreading
- Section 592 Further provision about elections for spreading: instalments
- Section 593 Death of seller
- Section 594 Winding up of a body corporate
- Section 595 Deduction of tax from payments to non-UK residents
- Section 596 Adjustments where tax has been deducted
- Section 597 Licences connected with patents
- Section 598 Rights to acquire future patent rights
- Section 599 Sums paid for Crown use etc. treated as paid under licence