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Contents

Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Sales of patent rights

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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

Chapter 2 Receipts from intellectual property
Crossheading Sales of patent rights

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