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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 14 Disposal and acquisition of know-how

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Section 191A Chapter not to apply where cash basis used
Section 192 Meaning of “know-how” etc.
Section 193 Disposal of know-how if trade continues to be carried on
Section 194 Disposal of know-how as part of disposal of all or part of a trade
Section 195 Seller controlled by buyer etc.

Chapter 14 · Disposal and acquisition of know-how
Chapter not to apply where cash basis used

Section 191A | Chapter not to apply where cash basis used

From legislation.gov.uk

Nothing in this Chapter applies in calculating the profits of a trade on the cash basis.