Section 578 | Contents of Chapter

(1)This Chapter imposes charges to income tax under—

(a)section 579 (royalties and other income from intellectual property),

(b)section 583 (income from disposals of know-how), and

(c)section 587 (income from sales of patent rights).

(2)For an exemption from the charge under section 579, see, in particular, section 727 (certain annual payments by individuals) ....

(3)This Chapter also provides for relief from income tax on patent income (see section 600).